Jurisdiction Editor: Joseph A. Hickey
Pearse Trust, 7th Floor, Hume House, Ballsbridge, Dublin 4, Ireland
Fax: +353 1 634 9580
E-mail: hickey@itpa.org
- Taxes Consolidation Act, 1997 - Extracts
These extracts have been kindly made available to the ITPA by the Irish Taxation Institute
Tax treaties
- Australia
- Austria
- Belgium
- Bulgaria
- Canada
- China, People's Republic of
- Croatia
- Croatia - Final Protocol
- Cyprus
- Czech Republic
- Denmark
- Denmark - Final Protocol
- Denmark - Exchange of Notes
- Estonia
- Finland
- Finland - Exchange of Notes
- France
- Germany
- Greece
- Greece - Final Protocol
- Hungary
- Hungary - Final Protocol
- Iceland
- India
- India - Final Protocol
- Israel
- Italy
- Italy - Final Protocol
- Japan
- Japan - Exchange of Notes
- Korea, Republic of
- Korea, Republic of - Final Protocol
- Latvia
- Latvia - Final Protocol
- Lithuania
- Lithuania - Final Protocol
- Luxembourg
- Malaysia
- Mexico
- Mexico - Final Protocol
- Netherlands
- Netherlands - Final Protocol
- New Zealand
- Norway
- Pakistan
- Poland
- Poland - Final Protocol
- Portugal (as amended by Protocol of 11 November 2005)
- Portugal - Final Protocol (as amended by Protocol of 11 November 2005)
- Romania
- Russia
- Russia - Exchange of Notes
- Slovak Republic
- Slovenia
- South Africa
- South Africa - Final Protocol
- Spain
- Spain - Final Protocol
- Sweden
- Switzerland
- United Kingdom
- United States
- United States - Final Protocol
- United States - Exchange of Notes
- United States - Competent Authority Agreement
- Zambia
Tax treaties – pending
- Argentina - to follow
- Chile
- Chile - Protocol
- Egypt - to follow
- Isle of Man
- Kuwait - to follow
- Malta - to follow
- Macedonia - to follow
- Moldova - to follow
- Morocco - to follow
- Thailand - to follow
- Tunisia - to follow
- Turkey - to follow
- Ukraine - to follow
- Vietnam
- Parliamentary procedures to bring into force a new treaty with Chile were completed by Ireland in December 2005.Subject to the necessary parliamentary procedures being completed by Chile in 2007, it is expected that this treaty will become effective for tax periods in 2008.
- New Treaties with Argentina, Egypt, Kuwait, Malta, Morocco, Tunisia, Turkey, Ukraine and Vietnam are being negotiated .Negotiations have also taken place with Singapore but some matters remain to be agreed.
Tax Information Exchange Agreements
- Isle of Man
- Isle of Man – Protocol
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