The specific use and enjoyment rules operate under the place of supply of services rules.
These rules prevent double taxation and operate in two distinct ways, as outlined below:
- Ìý
•ÌýÌýÌýÌý The place of supply of services that are provided in Ireland but effectively used and enjoyed outside the EU is deemed to be outside the EU. An example is the
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Web page updated on 17 Mar 2025 13:17