Irish Revenue has issued eBrief No. 126/23 concerning the incorporation of technical guidance in relation to dividend withholding tax into Tax and Duty Manual (TDM) Part 06-08B-01. --- Revenue eBrief No. 126/23 Part 06-08B-01 - Technical Guidance in relation to Dividend Withholding Tax Revenue's published guidance known as Dividend Withholding Tax (DWT) Technical Guidance Notes for Paying Companies Authorised Withholding Agents (AWAs) & Qualifying Intermediaries (QIs) is now incorporated into Tax and Duty Manual (TDM) Part 06-08B-01. While much of the content remains unchanged, a number of amendments have been made: The guidance on intermediaries operating through nominee companies in...