Ireland's Department of Finance has published a second Feedback Statement on the introduction of a participation exemption for foreign dividends.The Feedback Statement contains draft legislative text and considers potential amendments to other areas of the Irish tax code that may be required in tandem with the introduction of the participation exemption.Stakeholders are invited to provide responses to the Feedback Statement with the consultation period running to 12 noon (Irish time) on Thursday 5 September 2024.Legislation to give effect to the participation exemption is expected to be included in Finance Bill 2024, which is due for publication in October. IntroductionOn 27 August...