Revenue eBrief No.169/21 – Section 110 companies

Revenue eBrief No. 169/21 06 September 2021 Section 110 companies Tax and Duty Manual Part 04-09-01, which provides guidance on the tax treatment of qualifying companies under section 110, has been updated to provide: Clarifications in relation to Transfer Pricing rules Updates to reflect FA19 amendments in relation to the meaning of control,      significant influence and the main […]