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Revenue eBrief No. 151/23

03 Month 2023

Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State

Tax and Duty Manual Part 08-01-04 – Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State – has been updated in paragraph 5 to clarify the notification requirements for companies availing of the administrative practice set out in the manual.

Published: 03 July 2023 Print this page

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