Ireland Withholding Tax
Withholding Tax Tuesday, August 30th, 2011
In 1999, The Finance Act introduced a withholding tax for dividends paid by all Irish companies except collective investment undertakings (UCITS) at the rate of 24%; however, dividends to EU 10% parents of Irish companies escape withholding tax under the parent/subsidiary directive. Dividend Withholding Tax at the standard rate of income tax applies to dividend [...]
