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The Deductibility of DSTs in Ireland: Some Clarity at Last

AUTHORs: Shane Hogan, Tomás Bailey co-author(s): Trevor Glavey Services: Tax DATE: 24/10/2022

Tax Notes International_The Deductibility of DSTs in Ireland PDF | 0.53 MB

DSTs are generally levied on gross revenues generated from the provision of specific digital services to users in a territory, irrespective of the tax residence of the digital service provider. They present several challenges for taxpayers. For instance, they can be structured differently across jurisdictions, and the introducing jurisdiction will likely argue that its DST is not a covered tax for tax treaty purposes.  Read More>

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