1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

13.3Dividend Withholding Tax 13.3.1General TCA97 s172A-172M Pt6, Ch8A Income tax is payable on the gross amount of the dividend declared with a deduction against tax liability being granted in ...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016