asked the Minister for Finance what rate of income tax is payable on dividends on investments in other Dominions, where income tax in the Dominion of origin has already been paid.
CEISTEANNA.—QUESTIONS. ORAL ANSWERS. - TAX ON DOMINION DIVIDENDS.
Arrangements for relief from double taxation have not been effected except with Great Britain. A Saorstát resident receiving a dividend from an investment in a Dominion would, therefore, pay Saorstát tax at the full rate normally appropriate to his case on the nett amount of the dividend.
Arising out of that answer, may I ask whether any steps have been taken to make these arrangements for Canada, Australia and South Africa?
The matter has been under consideration, but no definite steps have yet been taken.