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Ireland Will Allow DSTs Paid in Other Countries as a Deductible Expense if Incurred Wholly and Exclusively for the Purpose of a Trade

Irish Revenue has issued eBrief No. 158/22 on a new Tax and Duty Manual Part 04-06-03, which provides guidance on the tax deductibility of Digital Services Taxes (DSTs). This includes that Revenue is prepared to accept specified DSTs as a deductible expense if incurred wholly and exclusively for the purpose of a trade.

Source Orbitax

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