162. Deputy Pearse Doherty asked the Minister for Finance if dividend withholding tax, DWT, is exempted under tax legislation, Revenue Commissioners guidance and the Ireland-Malta double tax treaty, in the circumstances in which the recipient of the dividend, shareholder 29.9%, is a Maltese tax resident shareholder with a 29.9% shareholding in the Irish resident company that is quoted on the Irish Stock Exchange (details supplied); and if he will make a statement on the matter. [39635/16]

Summary

162. Deputy Pearse Doherty asked the Minister for Finance if dividend withholding tax, DWT, is exempted under tax legislation, Revenue Commissioners guidance and the Ireland-Malta double tax treaty, in the circumstances in which the recipient of the dividend, shareholder 29.9%, is a Maltese tax resident shareholder with a 29.9% shareholding in the Irish resident company that is quoted on the Irish Stock Exchange (details supplied); and if he will make a statement on the matter. [39635/16]

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• Tax Code

  xml · EN · 13 December 2016

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