In this podcast, Andrew Quinn and William Fogarty discuss proposed new Irish withholding tax measures for payments to entities in "zero tax" jurisdictions. They review the draft legislation which is set to come into force on 1 January 2024 and consider how US and international corporate and investment structures may be affected. They discuss the three types of payments in scope - interest, dividends and royalties - and what developments are expected in the lead up to the legislation going live.
self
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
