On 5 August 2022, the Irish Revenue Commissioners (Irish Revenue) published guidance confirming that certain Digital Services Taxes (DSTs) incurred wholly and exclusively for the purposes of a trade are deductible in computing income of that trade for Irish corporation tax purposes.
The guidance applies to:
- France’s Digital Services Tax
- Italy’s Digital Services Tax
- Turkey’s Digital Services Tax
- United Kingdom’s Digital Services Tax
- India’s Equalization Levy
Source EY
Latest Posts in "Ireland"
- Irish Revenue Revises VAT Guidelines: New SME Scheme, Thresholds, and Application Process Updates
- Irish Revenue Updates VAT Registration Guidelines: Online Applications, Turnover Requirements, and SME Regime Details
- Minister Warns Hotels: Stop Price Gouging or Risk Losing Tax Relief in Upcoming Budget
- Updated Guidelines for VAT Registration: Turnover, Registration Thresholds, and EU VAT SME Scheme
- New VAT Guidance Issued for Broiler Chicken Services Effective September 2025
