Ireland Relaxes Requirements for U.S. Residents Claiming Treaty Benefits for Interest and Royalty Payments

Irish Revenue has issued eBrief No. 135/22, regarding relaxed requirements for U.S. residents claiming treaty benefits for interest and royalty payments.

---

Revenue eBrief No. 135/22 Payment and receipt of interest and royalties without deduction of income tax

Tax and Duty Manual Part 08-03-06 - Payment and receipt of interest and royalties without deduction of income tax - has been updated:

• to provide that, in view of the difficulties encountered by residents of the United States of A…