Ireland Revenue Commissioners Explains Withholding Tax Obligations for Interest Payments

The Irish Revenue Commissioners July 2 issued a guide explaining the withholding obligations of companies and persons paying interest to persons domiciled outside of Ireland. The guide includes withholding rules for interest paid: 1) on syndicated debt held by Irish banks; 2) on capital borrowing; and 3) to U.S. companies and U.S. limited liability companies. [Ireland, Revenue Commissioners, 07/02/18]

Reference:
View Revenue eBrief No. 141/18. View Tax and Duty Manual Part 08-03-06.