Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 898L
Certificate for the purposes of Article 13.2 of the Directive
Section 898L provided for the issue by Revenue of certificates to Irish-resident individuals, enabling them to receive interest payments from paying agents in withholding tax countries without deduction of tax.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.