Irish Revenue has issued eBrief No. 168/22 on an update to the new Tax and Duty Manual (TDM) 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. In this respect, TDM Part 04-06-03 has been updated to include the Austrian, Kenyan, and Spanish DSTs in the list of DSTs that are accepted as deductible.
Other DSTs that were already listed as deductible include the DSTs of France, Italy, Turkey, and the UK, as well as India’s Equalisation Levy.
Source Orbitax