Dividend tax as foreign shareholder

First of all, this is my first post so Hello everybody!

I would like to ask you about one issue. Imagine a situation that there is a Ltd. company with 100% shares owned by a foreign person from EU (lets call him Owner). Director is a resident of Ireland (other person, called Director). The director is payed some amount of money, it's irrelevant. And the Owner takes the rest as Dividend. Should the Owner pay taxes in Ireland as normal PAYE? Or based on the Revenue dividend-withholding-tax-guidelines website (as new user I cannot post links) the Owner is only obliged to pay taxes in the country that he resides in?

The revenue website fragment that I'm talking about:
"5. Which non-resident recipients are entitled to exemptions from DWT?

persons, other than companies, who are neither resident nor ordinarily resident in the State and who are resident for tax purposes in an EU Member State other than Ireland or in a country with which Ireland has a Double Taxation Agreement (relevant territories). These persons can include non-resident superannuation funds and non-resident charities;"

There were similar questions, but only from the Irish citizen with the foreign company. This is an opposite situation.