Revenue eBrief No. 55/10

This content is more than 5 years old. Where still relevant it has been incorporated into a Tax and Duty Manual or other website text

26 July 2010

Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State

A Corporation Tax Statement of Practice: SP - CT/01/10; 'Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State' has been published on the Revenue website.