Bloomberg Tax
March 17, 2023, 5:00 AM

Ireland Tax Agency Issues Updated Guidance on Double Deduction of Tax at Source, PAYE Credit

The Irish Revenue Commissioners March 14 issued Revenue eBrief No. 056/23, and updated guidance, on the double deduction of tax at the source, and credit through Pay As You Earn (PAYE) for non-refundable foreign tax. The updates include the tax treatment of Irish employment income subject to payroll withholding in non-DTA jurisdictions, the funding of foreign payroll withholding liabilities for Irish employees working abroad, and an updated form and examples. The guidance includes: 1) tax treatment rules for Irish employers if employees perform work outside Ireland and double taxation relief under a DTA applies; 2) rules for processing an estimated ...