On 7 July 2023, the Irish Department of Finance (the Department) released a Feedback Statement (FBS) outlining possible draft legislative approaches to certain outbound payments.It is intended that new legislative provisions will apply to certain payments of interest or royalties or the making of a distribution on or after 1 January 2024.The discussion draft legislation would apply withholding tax to certain payments to associated entities located in territories on the European Union "black list"1 and "zero-tax territories."Stakeholders are invited to submit comments on the possible legislative approaches and questions raised by the Department in the FBS.The consultation period runs to...