22.06.2017
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Rules for obtaining residency certificates to be amended (3/25/17)

Business Tax Employees
Proposals have been drafted for amending Cabinet Regulation No. 178 of 30 April 2001, which lays down procedures for claiming relief available under double tax treaties. The proposals set out arrangements for approving a residency certificate issued by a foreign tax authority, which will be valid for five years, as well as prescribing easy terms for transactions below €5,000. This article explores the proposed changes.

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