The Tax Appeals Commission (TAC) has ruled in favour of the Irish unit of a multinational in a €4.9 million dispute with Revenue over taxes on royalty income linked to intellectual property. The name of the Irish-registered and tax-resident company is redacted in the TAC’s decision letter issued this week, although it is stated that it licensed “technology solutions” sold to around 100 distributors internationally, and then onwards to a network of resellers in a wide range of countries in Europe and the Asia-Pacific region. The company also sold products in the Caribbean and Latin America region between 2010 and…

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