Irish Revenue has issued eBrief No. 108/26, concerning an update to Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax - Details of Scheme, which provides guidance in respect of the operation of Dividend Withholding Tax (DWT). The update includes additional guidance to set out the circumstances in which distributions may be paid, either directly or indirectly, to an Irish partnership or a non-resident partnership treated for tax purposes as equivalent to an Irish partnership, witho…