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Taxes Consolidation Act 1997 Schedule 24 paragraph 9B
Dividends paid between related companies: relief for Irish and third country taxes
Paragraph 9B of Schedule 24 provides for credit against Irish corporation tax on dividends received by an Irish parent company from related foreign companies, taking into account foreign tax, Irish tax, and qualified domestic top-up tax borne by those companies on the profits represented by the dividends.
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