It is a testament to the consideration given to the tax demands of multinationals that Minister for Finance Michael McGrath took some time out of the busy pre-budget schedule to brief financial journalists this Thursday on a cross-border corporation tax measure expected to be introduced in… Budget 2025. The measure is a participation exemption for the foreign dividends received by Irish-resident companies, recommended in the 2017 review of the tax code by economist Seamus Coffey. “It has been a consistent ask of the foreign direct investment community,” McGrath said. As detailed earlier this week, the implementation of the minimum 15…

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