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Eire Tax Company Points Steering on Capital Acquisition Tax Therapy of Restricted Pursuits, Rights of Residence

Ireland Seeking Double Tax Agreements With All G20, OECD Members

The Irish Income Commissioners Sept. 1 issued eBrief No. 163/22, and up to date and created Tax and Responsibility Guide Elements Nos. 7 and 25, to make clear the capital acquisition tax (CAT) remedy of restricted pursuits and rights of residence, respectively. The manuals embody: 1) further steering on the CAT remedy of restricted pursuits and their termination; and a couple of) new steering on the CAT remedy of rights of residence, together with the valuation of rights to reside in a dwelling. [Ireland, Revenue Commissioners, 09/01/22]

Reference: View Income eBrief No. 163/22. View Tax and Responsibility CAT Guide Half 7. View Tax and …

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