Irish Revenue has issued eBrief No. 054/21 concerning updates to Tax and Duty Manual (TDM) Part 08-03-06 - Payment and receipt of interest and royalties without deduction of income tax. The main update provides for the introduction of a self-certification system, under which withholding tax on certain payments of interest and royalties is at the applicable tax treaty (DTA) rate. The main points of TDM Part 08-03-06 regarding self-certification for payments of interest and royalties are as follows: 9.1 Payment of interest In circumstances where a person would, under a DTA, be entitled to a full or partial refund of...