On 12 June 2017, Irish Revenue published the manual Tax-Geared Penalties for Non-Submission of Returns, that provides guidance as to the application of tax-geared penalties under section 1077E TCA 1997 in circumstances where the taxpayer has failed to deliver a return on or before the specified return date as set out under Chapter 3 Part 41A TCA 1997.
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Ireland: New tax treatment of certain dividends
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