1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

22.9Foreign Dividends TCA97 s21A(3)s21B Foreign dividends received by companies within the charge to Irish tax from companies that are resident for tax purposes in EU Member States or in countrie...
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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