Irish Revenue has published updated guidance on dividend withholding tax (DWT).  The guidance covers:

• Who should withhold DWT?
• Payment and filing a return
• Exemptions for residents
• Refunds for residents
• Exemptions for non-residents
• Refunds for non-residents
• What are Qualifying Intermediaries (QI) and Authorised Withholding Agents (AWA)?

With respect to dividend payments to non-resi…