On October 9, 2019, the tax authorities published a guide that describes the way of how the new rule regarding the determination of treaty residence of dual-resident companies applies under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI entered into force on 1 May 2019 for Ireland.
Ireland: Tax authority publishes a manual on MLI Tie-Breaker Rule
20 October, 2019
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