On 26 September 2017, Irish Revenue published new guidance on dividend withholding tax (DWT) that, subject to certain exemptions, must be withheld by Irish resident companies on dividend payments and other distributions. 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; and Qualifying intermediaries (QI) and authorized withholding agent (AWA). Under current rules, dividend distributions from an Irish resident company to a non-resident company are generally exempt, provided that the non-resident company is resident in EU or a treaty country and is not directly or...