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Ireland Withholding Tax

Withholding Taxes

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 […]

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