Ireland: Issued Guidance on tax deductibility of Digital Services Taxes
Description
Issued Guidance on tax deductibility of Digital Services Taxes
On 5 August 2022, the Irish Revenue Commissioner adopted a Guidance on the application of the amendment to Section 81 of the Taxes Consolidation Act 1997. The amendment states that certain digital services taxes (DTs) will be deductible if they are borne entirely and solely for the ends of a trade.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2021-07-20
in consultation
2021-09-10
processing consultation