164. Deputy Pearse Doherty asked the Minister for Finance if DWT is exempted under tax legislation and Revenue Commissioners guidance in the circumstances in which the recipient of the dividend, shareholder 15%, is an Irish limited company with a 15% 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. [39637/16]

Summary

164. Deputy Pearse Doherty asked the Minister for Finance if DWT is exempted under tax legislation and Revenue Commissioners guidance in the circumstances in which the recipient of the dividend, shareholder 15%, is an Irish limited company with a 15% 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. [39637/16]

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• Tax Code

  xml · EN · 13 December 2016

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