Irish Revenue has issued Revenue eBrief No. 099/23 on new guidance regarding the digital games corporation tax credit.
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Revenue eBrief No. 099/23 New guidance on the digital games corporation tax credit
Tax and Duty Manual 15-02-07, which concerns the digital games corporation tax credit, has been published. It provides guidance on the operation of the credit which is provided for in section 481A Taxes Consolidation Act 1997 and the Digital Games Regulations 2022.
The aim of the mea…