Income Tax, Finance Act 2010
17.3Dividend Withholding Tax (DWT) – General Outline
TCA s172A
With effect from 6 April 1999 a withholding tax equal to the standard rate of tax (currently 20%) applies to dividends (including scr...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.