On 12 June 2017, Irish Revenue published Tax and Duty Manual Part 02-02-03a that deals with the tax treatment of certain foreign dividends paid out of trading profits, which in accordance with section 21B Taxes Consolidation Act 1997, may be chargeable to corporation tax at the standard rate of 12.5% rather that at 25%.
«
Previous post
Ireland updates Tax and Duty Manual
Ireland updates Tax and Duty Manual
Related Posts
Ireland: EU approves expanded digital games tax credit to cover post-release content
July 29, 2026
Ireland's Department of Finance has announced on 28 July 2026 that the European Commission has approved the expansion
Read More
Ireland publishes report on proposed eWHT consultation
July 23, 2026
The Irish Department of Finance and Revenue published the report on the public consultation on the proposed electronic
Read More
Ireland: Lower House approves amending protocol to tax treaty with Sweden
July 22, 2026
Ireland's Lower House of Parliament approved the second protocol amending the 1986 income tax treaty with Sweden on 15
Read More
Ireland: Lower house approves income tax treaty with Liechtenstein
July 21, 2026
The Irish lower house of Parliament approved the income tax treaty with Liechtenstein on 15 July 2026. Signed on 30
Read MoreIreland reintroduces 9% VAT for food businesses, hairdressers
July 07, 2026
Ireland's Government has announced, on 30 June 2026, the reintroduction of the 9% VAT rate for food and catering
Read MoreIreland: Revenue updates dividend withholding tax guidance for partnership distributions
July 01, 2026
Ireland's Revenue has published eBrief No. 108/26, updating Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax
Read More