How are dividends from a foreign entity to an Irish limited company taxed?

flabby-abby

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How are dividends from a foreign entity to an Irish limited company taxed? And does the location change. Let's say for example buying stocks through a limited company on the side not as the company's primary operation. Mainly thinking about US equities

Edit: I will be moving to Portugal in a few years and availing of the Non-Habitutal Resident status. So don't say buying stocks through a limited company is bad because I won't be taxed on foreign income for 10 years once I make the move
 
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