Oireachtas Joint and Select Committees

Tuesday, 15 November 2016

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2016: Committee Stage (Resumed)

2:00 pm

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein)
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For a shareholder in a fund with IREF assets with a shareholding of less than 10%, when the dividend is paid out it is treated as Irish dividend income under any reclaim for tax paid under a double tax treaty. Is this correct?