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05 August 2022 Ireland provides guidance on tax deductibility of Digital Services Taxes On 5 August 2022, the Irish Revenue Commissioners (Irish Revenue) published guidance confirming that certain Digital Services Taxes (DSTs) incurred wholly and exclusively for the purposes of a trade are deductible in computing income of that trade for Irish corporation tax purposes. Taxpayers can make enquiries on the deductibility for Irish tax purposes of DSTs in other jurisdictions through existing processes operated by Irish Revenue’s Technical Services. Joe Bollard | joe.bollard@ie.ey.com Dan McSwiney | dan.mcswiney@ie.ey.com Kevin McLoughlin | kevin.mcloughlin@ie.ey.com Rory MacIver | rory.maciver@ie.ey.com Brian Kelly | brian.kelly@ie.ey.com Aoife Murray | aoife.murray1@ie.ey.com Cian O’Donovan | cian.odonovan@ie.ey.com Aidan Walsh | aidan.walsh@ie.ey.com Petrina Smyth | petrina.smyth@ie.ey.com Frank O’Neill | frank.oneill@ie.ey.com Seamus Downey | seamus.downey@ie.ey.com Aileen Daly | aileen.daly@ie.ey.com Billy McMahon | billy.mcmahon@ie.ey.com Leanne Storan | leanne.storan@ie.ey.com
Deirdre Fenton | deirdre.fenton1@ey.com Michéal Bruen | micheal.bruen1@ey.com
Document ID: 2022-5745 |