On 26 September 2017, Irish Revenue published new guidance on dividend withholding tax (DWT) that, subject to certain exemptions, must be withheld by Irish resident companies on dividend payments and other distributions. The guidance covers
- Who should withhold DWT;
- Payment and filing a return;
- Exemptions for residents;
- Refunds for residents;
- Exemptions for non-residents;
- Refunds for non-residents; and
- Qualifying intermediaries (QI) and authorized withholding agent (AWA).
Under current rul…