Claiming a repayment of dividend withholding tax under the terms of these treaties
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 11, Double Taxation Treaty, Ireland/Australia, 1983
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 11, Double Taxation Treaty, Ireland/Sweden, 1988 *
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 9, Double Taxation Treaty, Ireland/Switzerland, 1967 *
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 10, Double Taxation Treaty, Ireland/Spain, 1994
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 12, Double Taxation Treaty, Ireland/New Zealand, 1988
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 10, Double Taxation Treaty, Ireland/Korea, 1991
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 10, Double Taxation Treaty, Ireland/Denmark, 1993
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 11, Double Taxation Treaty, Ireland/Finland, 1993
Origin: Direct Taxes Interpretation & International
File ref:521/2005
30/11/2003
Query
Tax credits for dividends were abolished on 6th April 1999 and references to tax credits in these treaties are now obsolete.
Decision
A dividend withholding tax no longer applies in these cases and a full exemption from this should be granted where the other conditions of the relevant Dividend Article are met.
Dividend Withholding Tax
Article 10, Double Taxation Treaty, Ireland/Israel, 1995
Origin: Direct Taxes Interpretation & International
File ref:521/2005