190. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for allowing exemptions to the dividend withholding tax that lead to complexity in the tax code and increase administrative burden on the Revenue Commissioners such as in a case (details supplied) that allows a chain of partnerships to avoid the dividend withholding tax; to provide an example of bona fide commercial purposes for a chain of partnerships; the reason it is necessary to provide them with an exemption to the dividend withholding tax; and if he will make a statement on the matter. [52827/26]

Summary

190. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for allowing exemptions to the dividend withholding tax that lead to complexity in the tax code and increase administrative burden on the Revenue Commissioners such as in a case (details supplied) that allows a chain of partnerships to avoid the dividend withholding tax; to provide an example of bona fide commercial purposes for a chain of partnerships; the reason it is necessary to provide them with an exemption to the dividend withholding tax; and if he will make a statement on the matter. [52827/26]

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• Tax Exemptions

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