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Thursday, 25th April 2024
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Tax treatment of foreign dividends is contrary to EU law Back  
In its decision in the Franked Investment Income (FII) Group Litigation Order, the UK High Court found that the UK tax rules which exempt UK dividends from tax, but charge EU dividends (albeit allowing credit relief) are contrary to EU law. Sharon Burke examines this decision and the impact that it could potentially have for Ireland.
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