On 5 August 2022, the Irish Revenue Commissioners (Irish Revenue) published guidance confirming that certain Digital Services Taxes (DSTs) incurred wholly and exclusively for the purposes of a trade are deductible in computing income of that trade for Irish corporation tax purposes.

The guidance applies to:

• France's Digital Services Tax
• Italy's Digital Services Tax
• Turkey's Digital Services Tax
• United Kingdom's Digital Services Tax
• India's Equalization Levy

This list may be updated as required in the future.

Taxpayers can make enquiries on the deductibility for Irish tax purposes of DSTs in other jurisdictions through existing processes operated by Irish Revenue's Technical Services.

———————————————
CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young (Ireland), Dublin

• Joe Bollard | joe.bollard@ie.ey.com
• Dan McSwiney | dan.mcswiney@ie.ey.com
• Kevin McLoughlin | kevin.mcloughlin@ie.ey.com
• Rory MacIver | rory.maciver@ie.ey.com
• Brian Kelly | brian.kelly@ie.ey.com
• Aoife Murray | aoife.murray1@ie.ey.com
• Cian O'Donovan | cian.odonovan@ie.ey.com

Ernst & Young (Ireland), Financial Services, Dublin

• Aidan Walsh | aidan.walsh@ie.ey.com
• Petrina Smyth | petrina.smyth@ie.ey.com

Ernst & Young (Ireland), Cork

• Frank O'Neill | frank.oneill@ie.ey.com
• Seamus Downey | seamus.downey@ie.ey.com
• Aileen Daly | aileen.daly@ie.ey.com

Ernst & Young (Ireland), Limerick

• Billy McMahon | billy.mcmahon@ie.ey.com
• Leanne Storan | leanne.storan@ie.ey.com

Ernst & Young (Ireland), Waterford

• Paul Fleming | paul.fleming@ie.ey.com

Ernst & Young (Ireland), Galway

• Paraic Waters | paraic.waters@ie.ey.com

Ernst & Young LLP (United States), Irish Tax Desk, New York

• Deirdre Fenton | deirdre.fenton1@ey.com
• Michéal Bruen | micheal.bruen1@ey.com

Ernst & Young LLP (United States), Irish Tax Desk, San Jose

• Karl Doyle | karl.doyle@ey.com

Ernst & Young LLP (United States), FSO Irish Tax Desk, New York

• Aine O'Connor | aine.oconnor1@ey.com