Copyright Royalties
28/08/1989
Query
Whether copyright royalties are "annual payments" within the scope of Section 237 and 238
Decision
No
Corporation Tax
Section 237, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:CTF189/DON
16/02/1995
Query
Whether copyright royalties are annual payments for the purposes of section 238 TCA 1997
Decision
Copyright royalties are not annual payments for the purposes of section 238 TCA 1997
Income Tax
Section 238, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT952508