Irish Revenue has issued eBrief No. 301/24 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…