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Bulletins, Reports and Submissions Irish Tax Institute
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes subcommittee following a discussion on the matter at the June 2020 TALC Direct/Capital Taxes subcommittee meeting. Revenue subsequently updated Tax and Duty Manual “Payment and receipt of interest and royalties without deduction of income tax” (Part 08-03-06) in March 2021. There was a further discussion on the matter at the April 2021 TALC Direct/Capital Taxes sub-committee meeting and the discussion will be reflected in the Minutes