Ireland - Dividends
The 2008 treaty between Turkey and Ireland entered into force on 18 August 2010 and applies as from 1 January 2011. The 5% rate applies where dividends are paid out of profits that have been subject to tax in Turkey to a company that holds directly at least 25% of the voting power of the company paying the dividends; the 10% rate applies where the dividends are paid to a company that holds directly at least 25% of the voting power of the payer; the rate is will be 15% in all other cases