Part 24A Tonnage Tax – Part 24A, Sections 697(A) to 697(Q) and Schedule 18B Taxes Consolidation Act 1997 (TCA 1997) This Tax Instruction explains what Tonnage Tax is, why it was introduced in Ireland and the essential requirements necessary for shipping companies to qualify under the regime 1 What is Tonnage Tax? Tonnage tax is a scheme […]

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