This excerpt taken from the WCRX DEF 14A filed Jun 26, 2009.
Dividends received by you may be subject to Irish dividend withholding tax.
Warner Chilcott does not currently anticipate paying cash dividends within the foreseeable future. Please see The ReorganizationDividend Policy. However, if in the future Warner Chilcott pays dividends to its shareholders, it will, as an Irish tax resident company, generally be required to deduct Irish dividend withholding tax (currently at the rate of 20%) from such dividends. Shareholders resident in the United States and shareholders resident in a number of other countries will not be subject to Irish withholding tax, provided that they complete certain Irish dividend withholding tax forms. In addition, shareholders resident in the United States who hold their shares through DTC will not be subject to Irish dividend withholding tax, provided that the address of the beneficial owner of the shares in the records of the broker is in the United States. Similarly, shareholders resident in the United States who hold their shares outside of DTC and who acquired them on or before May 11, 2009, will not be subject to Irish withholding tax if they have provided a valid Form W-9 showing a U.S. address to Warner Chilcotts Transfer Agent. However, other shareholders may be subject to withholding tax, which could adversely affect the price of our shares. Please see Material Tax ConsiderationsIrish Tax ConsiderationsWithholding Tax on Dividends.