Section 1034 Assessment Can an Irish agent of a non-resident be assessed in respect of the non-resident’s profits? An Irish branch or agent of a non-resident is assessed to tax in respect of profits receivable on behalf of a non-resident even where he/she has not received those profits. For a non-resident partnership, the precedent partner […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.