On 7 September 2022, the Irish Revenue published an eBrief No. 168/22 on updated Tax and Duty Manual Part 04-06-03, which provides guidance on the tax deductibility of Digital Services Taxes (DSTs).
The guidance was updated to include the Austrian, Kenyan, and Spanish DSTs in the list of DSTs which are accepted as being deductible where incurred wholly and exclusively for the purposes of a trade.
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