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Ireland Relaxes Requirements for U.S. Residents Claiming Treaty Benefits for Interest and Royalty Payments

|Treaty Development|Ireland-United States
Ireland-United States

Irish Revenue has issued eBrief No. 135/22, regarding relaxed requirements for U.S. residents claiming treaty benefits for interest and royalty payments.

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Revenue eBrief No. 135/22 Payment and receipt of interest and royalties without deduction of income tax

Tax and Duty Manual Part 08-03-06 - Payment and receipt of interest and royalties without deduction of income tax - has been updat…

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