Irish Revenue has published eBrief 27/17, announcing the update of the guidelines on obtaining certification of residence, which is generally used in obtaining tax treaty benefits such as reduced withholding tax rates.
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Certification of Residence for Individuals/Companies/Funds
Tax and Duty Manual Part 35-01-05 (Certification of Residence for Individuals/Companies/Funds) has been updated:
- To include letter templates for the certification of residence of companies and funds;
- To clarif…