A number of Revenue Guidance Documents have been introduced following Finance Act 2014 being signed into law on 23rd December 2014.
2. Deduction for Income Earned in Certain Foreign States (Foreign Earnings Deduction) – eBrief no. 106/14 (24th December 2014)
The Foreign Earnings Deduction (F.E.D.) was introduced in Finance Act 2012.
It was designed to encourage and incentivize individuals who perform their duties of employment in the specific countries Ireland was targeting for the purposes of business development and export growth.
In 2012 this tax relief applied to Irish resident employees who carried out significant Read More
Recent Comments