Ireland's Department of Finance has published a Feedback Statement on the introduction of a participation exemption for foreign dividends.The Feedback Statement includes a "Strawman" proposal outlining the key features of a potential approach to the exemption.Stakeholders are invited to provide responses to the Feedback Statement with the consultation period, running to the close of business on 8 May 2024.The Department has indicated that a second Feedback Statement will be published in mid-2024 containing the draft legislative approaches to implement the exemption.  IntroductionOn 5 April 2024, Ireland's Department of Finance (Department) published a Feedback Statement (FBS) on the introduction of a...