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並前往https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-06/06-08a-01.pdf

Part 06-08A-01 - Dividend Withholding Tax (DWT) - Revenue

Dividends paid and other distributions (“relevant distributions”) made by Irish-resident companies are generally liable to a dividend withholding tax (DWT) ...

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