Ireland Allowing DSTs Paid in Austria, Kenyan, and Spain as Deductible Expenses if Incurred Wholly and Exclusively for the Purpose of a Trade

Irish Revenue has issued eBrief No. 168/22 on an update to the new Tax and Duty Manual (TDM) Part 04-06-03, which provides guidance on the tax deductibility of Digital Services Taxes (DSTs). This includes that Revenue is prepared to accept specified DSTs as a deductible expense if incurred wholly and exclusively for the purpose of a trade. In this respect, TDM Part 04-06-03 has been updated t…
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