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(i) cáin a mhuirearaítear go díreach ar an díbhinn, cibé acu le muirear cánach, asbhaint cánach ag an bhfoinse nó ar shlí eile, agus nach n-iompródh an chuideachta ná an faighteoir iomlán na cánach sin dá mba rud é nár íocadh an díbhinn, agus
(i) tax which is directly charged on the dividend, whether by charge to tax, deduction of tax at source or otherwise, and the whole of which tax neither the company nor the recipient would have borne if the dividend had not been paid, and