Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I may invite the Revenue Commissioners to come in as Mr. Eamon O'Dea is with me to give a more technical answer to the Deputy's question if he so wishes. The change we are making with regard to the taxation of dividends refers to the minimum holding period. The change we are making is in line with the recommended best practice of the OECD in this area. If the Deputy would like a bit more information on it, I can invite Revenue to fill out the answer a bit more.