1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

10.11Rents Paid to Non-Residents TCA97 s1041 Rents payable directly to persons whose usual place of abode is outside the State must be paid under deduction of tax at the standard rate, and the ta...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016