Irish Revenue has issued eBrief No. 135/22, regarding relaxed requirements for U.S. residents claiming treaty benefits for interest and royalty payments. --- 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 updated: to provide that, in view of the difficulties encountered by residents of the United States of America having the self-certification forms certified, a Certificate of Residence [Form 6166] is acceptable in lieu of having the self-certifications forms certified to...