Irish Revenue Updates Guidance on Outbound Payments Defensive Measures

Irish Revenue has issued eBrief No. 065/26 on updated guidance regarding outbound payments defensive measures.

---

Revenue eBrief No. 065/26 Outbound payments defensive measures

Tax and Duty Manual Part 33-05-01 - Outbound payments defensive measures - has been updated as follows:

• New section 3.4.2 has been included concerning the application of the association test for Irish partnerships,
• New examples 3.4.3 and 3.4.4 have been included for associated entities and Irish partnerships,
• U…