Irish Tax and Customs today updated its guidance regarding the deduction for income earned in certain foreign states.
The deduction provides relief from income tax for Ireland residents individuals who temporarily carry out duties of their office or employment in certain other countries.
The guidance, in Part 34-00-09 of the Tax and Duty Manual, reflects amendments made in the Finance Act 2019 that extend the relief until tax year 2022. Updated examples are also provided.
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