Irish Revenue has issued eBrief No. 101/21 concerning a new Tax and Duty Manual Part 18-01-05a providing guidance on the implementation of electronic Professional Service Withholding Tax (ePSWT) from 1 July 2021. PSWT generally applies at a rate of 20% on payments made by "accountable persons" to "specified persons" for certain professional services, including medical services, architectural s…