Ireland's Department of Finance published the responses to its 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 profits exemption. This includes responses from 17 respondents. As previously reported, Ireland is planning to publish a first feedback statement by the end of March 2024 considering the responses received, which will set out draft approaches to legislation and facilitate detailed technical consultation. A second feedback statement, if required, would be facilitated in July 2024, in advance of the introduction of legislation for a participation...