Irish Revenue has published eBrief No. 50/18 concerning updated guidance on the Dividend Withholding Tax (DWT) scheme. Ireland's standard DWT rate is 20%, although a number of exemptions apply, including for dividends paid to an EU country and to countries with which Ireland has a tax treaty.

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Dividend Withholding Tax (DWT) - details of scheme

Revenue Tax and Duty Manual Part 06-08A-01…