Revenue eBrief No. 082/26
20 April 2026
Foreign Entity Classification for Irish Tax Purposes
Tax and Duty manual 35C-00-02: Foreign Entity Classification for Irish Tax Purposes, has been updated as follows:
- to remove material now included in TDM 43-00-03 (Taxation of Partnerships),
- to add additional information on the application of caselaw tests, and
- to add material on the new section 1009A - Taxation of certain foreign body corporates.