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  2. Participation exemption - Wikipedia

    en.wikipedia.org/wiki/Participation_exemption

    UK (on foreign dividend income (subject to anti-avoidance) but not for gains on the sale of foreign subsidiaries) Ireland announced a roadmap for the introduction of a dividend participation exemption to Ireland's corporate tax regime, effective starting 1 January 2025.

  3. Should Iren SpA (BIT:IRE) Be Part Of Your Dividend Portfolio?

    www.aol.com/news/iren-spa-bit-ire-part-091854611...

    Iren SpA (BIT:IRE) has pleased shareholders over the past 10 years, by paying out dividends. The company currently pays out a dividend yield of 3.1% to shareholders, making it aRead More...

  4. Corporation tax in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Corporation_tax_in_the...

    Former Finance Minister, Charlie McCreevy, reduced Irish corporate tax from 32% to 12.5% in the 1999 Finance Act, and whose 1997 Tax and Consolidation Act laid the framework for Ireland's BEPS tax tools. [1] Ireland's Corporate Tax System is a central component of Ireland's economy. In 2016–17, foreign firms paid 80% of Irish corporate tax ...

  5. Qualified and Nonqualified Dividend Tax Rates for 2024-2025 - AOL

    www.aol.com/dividend-tax-rates-know-2023...

    Dividends are the share of a company’s profits that are paid back to shareholders. Qualified dividends are taxed at a different rate than your regular, earned income or income from interest ...

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  7. Zappone v. Revenue Commissioners - Wikipedia

    en.wikipedia.org/wiki/Zappone_v._Revenue...

    Zappone & Gilligan v. Revenue Commissioners & Ors [2006] IEHC 404 (also known as the KAL Case) was a High Court case which was one of the first major events in the debate on the recognition of same-sex marriage in Ireland. The plaintiffs Ann Louise Gilligan and Katherine Zappone unsuccessfully sought recognition of their Canadian marriage.