1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2015

1.33Royalties – Withholding Tax TCA97 s242A Finance Act 2010 inserted a new s242A into the TCA97. The section applies to royalty payments made for bona fide commercial reasons by a company in the ...
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Other Editions

  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013