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Irish Government publishes Feedback Statement on introduction of participation exemption for foreign dividends

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Ireland
Ireland
  • Ireland's Department of Finance has published a Feedback Statement on the introduction of a participation exemption for foreign dividends.
  • The Feedback Statement includes a "Strawman" proposal outlining the key features of a potential approach to the exemption.
  • Stakeholders are invited to provide responses to the Feedback Statement with the consultation period, running to the close of business on 8 May 2024.
  • The Department has indicated that a second Feedback Statement will be published in mid-2024…

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