Practice Note 2 (PN2) – Determination of taxable income where financial assistance has been granted by a non-resident of the Republic to a resident of the Republic Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 80 (IN80) – Income tax treatment of stolen money Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 79 (IN79) – Produce held by nursery operators Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 78 (IN78) (v2) – Allowance for future expenditure on contracts Posted on November 20, 2016August 5, 2026 by admin_kmos
Interpretation Note 77 (IN77) – Taxable benefit: use of employer-provided telephone or computer equipment or employer-funded telecommunication services Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 76 (IN76) – Tax treatment of tips for recipients, employers and patrons Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 75 (IN75) (v4) – Exclusion of Certain Companies and Shares from Group of Companies (Section 41) Posted on November 20, 2016September 23, 2022 by admin_kmos
Interpretation Note 74 (IN74) (v3) – Deduction and recoupment of expenditure on repairs Posted on November 20, 2016June 2, 2023 by admin_kmos
Interpretation Note 73 (IN73) – Tax implications of rental income from tank containers Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 72 (IN72) – Right of use of motor vehicles Posted on November 20, 2016January 14, 2017 by admin_kmos