Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
61Dividends entrusted for payment in the State
Foreign dividends which are entrusted to persons in the State for payment to any person in the State are assessable and chargeable to tax under Sche...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.