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Irish Tax Appeals Commission Holds Withholding Tax on Royalties Received May be Deducted Prior to Finance Act 2019 Amendment

|Approved Changes|Ireland
Ireland

On 30 June 2025, the Irish Tax Appeals Commission published a determination on the deduction of withholding tax on royalties received. The determination was made after hearing an appeal concerning a company's attempt to deduct foreign royalty withholding tax from its Irish corporation tax. The core dispute revolves around whether this foreign withholding tax should be treated as a deductible b…

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