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taxable income is expressed under four schedules: schedule c: public revenue dividends (i.e. coupon payments on government debt ) [ ] schedule d [ ] case i: profit arising from any trade, or from quarries, mines, works, tolls, fairs, bridges, and railways case ii: profit arising from any profession not
contained in any other schedule case iii: interest on money or debts, annuities, discounts, profits on government debt not covered in schedule c, interest on certain government debt, income on securities outside the state not covered in schedule c, and income from possessions outside the state case...
https://en.wikipedia.org/wiki/Taxation_in_the_Republic_of_Ireland