55. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider the need to amend Section 626B of the Taxes Consolidation Act 1997 to align the substantial shareholding exemption more closely with the dividend participation exemption, in order to support Ireland’s competitiveness as a holding company location for global private asset investment; and if he will consider extending the exemption to gains on shares in subsidiaries resident outside the EU or treaty countries where those jurisdictions impose a non-refundable withholding tax. [40409/26]

Summary

55. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider the need to amend Section 626B of the Taxes Consolidation Act 1997 to align the substantial shareholding exemption more closely with the dividend participation exemption, in order to support Ireland’s competitiveness as a holding company location for global private asset investment; and if he will consider extending the exemption to gains on shares in subsidiaries resident outside the EU or treaty countries where those jurisdictions impose a non-refundable withholding tax. [40409/26]

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