Irish Revenue has published updated guidance on dividend withholding tax (DWT). 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
- What are Qualifying Intermediaries (QI) and Authorised Withholding Agents (AWA)?
With respect to dividend payments to non-residents persons, Ireland provides a DWT exemption in several cases for qualifying non-resident persons…