Ireland updates Tax and Duty Manual

Ireland’s Revenue has issued updated guidance on the operation of the Dividend Withholding Tax (DWT) regime. Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax - Details of Scheme, which provides guidance in respect of the operation of

Irish Revenue issued eBrief No. 109/26 on 26 June 2026, providing updated guidance on the filing of the Globe Information Return (Top-up Tax Information Return - TIR) and the Notification of Filer (NoF). The revised guidance also covers penalty

Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the

Irish Revenue issued eBrief No. 097/26 on 21 May 2026, relating to updates to Tax and Duty Manual 41A-05-04 on Full self-assessment. The manual sets out the authority of Revenue officers to conduct enquiries, the time limits within which such

Irish Revenue has released two new eBriefs providing operational guidance for entities subject to the OECD’s Pillar Two global minimum tax framework, including instructions for filing information returns and meeting tax return and payment

Irish Revenue published eBrief 093/26 on 20 May 2026, updating the VAT Tax and Duty Manual on the VAT Treatment of Debt Factoring and Invoice Discounting. The update revises paragraphs 5 and Appendix 1 to reflect the CJEU judgment in Case