Taxes Consolidation Act 1997 Schedule 2A, paragraph 3

Declaration to be made by company resident in the State

Schedule 2A, paragraph 3 sets out the form and content of the declaration that an Irish-resident company must make in order to receive relevant distributions without deduction of dividend withholding tax (DWT).

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.