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11.116: Dividend withholding tax

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 11: Distributions, Buy-back of Shares 11.1: Distributions 11.116.1: Introduction 11.116.2: Dividend withholding tax: outline 11.116.3: Definitions 11.116.4: Dividend withholding tax 11.116.5: Excluded persons 11.116.6: Exemption for certain non-residents 11.116.7: Authorised withholding agent 11.116.8: Qualifying intermediary 11.116.9: Statement to be given to recipients of relevant distributions 11.116.10: Credits or repayments in respect of dividend withholding tax 11.116.11: Returns, payment and collection of dividend withholding tax 11.116.12: Reporting of distributions made under stapled stock arrangements 11.116.13: Settlement of market claims 11.116.14: Delegation of powers of Revenue Commissioners 11.116.15: Declarations 11.116.16: Retention period for documentation ...

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