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
Pearse Doherty (Donegal, Sinn Fein)
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Yes. We are talking about a company paying out dividends to a shareholder. It is not going through an ICAV and is just coming directly from the company and the shareholder is non-Irish resident. How are those dividends taxed?