Tax on Dividens of US companys

[B1e2r3n4a5rd]

I receive dividends of US companies and witholding tax is deducted which I can set off.

However can I also set off the Corporation Tax paid by these companies on the profits which I understand is 35% in the US?

 

[mandelbrot]

No. If you think about it that'd make no sense at all - the Irish state allowing you to take a deduction against Income tax here, for US Corporation tax paid by a US company - If you've bought shares you should be aware of the separate identity of a company and its shareholders...? You aren't the company and the company isn't you, ditto your respective incomes and the taxes upon them.
And how would you even work out the amount for starters?!