PE domestic law
Ireland extends tax treatment of Ukrainians working remotely in Ireland
On 7 February 2023, Irish Revenue issued eBrief No. 028/23 extending its concessional treatment of Ukrainians working remotely in Ireland which was previously outlined in Revenue eBrief No. 090/22. Broadly, eBrief No. 090/22 provided that, in addition to an employment income concession, the Irish Revenue would disregard the presence, for corporation tax purposes, of an employee, director, service provider or ag…