Ireland:
Proposed Irish Tax Measures To Apply To Outbound Payments (Podcast)
25 August 2023
Maples Group
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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.
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