Ireland's Department of Finance has launched a public consultation on the introduction of a participation exemption for foreign-sourced dividends, as well as the consideration of the potential merits of introducing a foreign branch exemption. The deadline for comment is 13 December 2023. The following is a release on the roadmap and consultation for the participation exemption. --- Minister McGrath publishes roadmap for the introduction of a participation exemption to Irish Corporation Tax The Minister for Finance, Michael McGrath T.D., has today (Thursday) published a Roadmap for the Introduction of a Participation Exemption to Irish Corporation Tax, including a technical consultation...