Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 24A

Arrangements made by the Government with the Government of any Territory outside The State in Relation to Affording Relief from Double Taxation and Exchanging Information in Relation to tax

[Sections 826]

This Schedule lists all international tax agreements entered into by Ireland. Part 1 lists all the existing Double Taxation Agreements. Part 2 lists the only current Air Transport Agreement, which is with the USSR. Part 3 lists all the existing Tax Information Exchange Agreements. Part 4 lists all the existing orders relating to the recovery of tax and other tax matters. Part 5 lists the Order that ratifies the OECD Multilateral Convention to implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting.

PART 1

Double Taxation Agreements

1A.

Republic of Albania (S.I. 16 of 2011).

1AA.

Republic of Armenia (S.I. 21 of 2012).

1.

Australia (S.I. 406 of 1983).

2.

Republic of Austria (S.I. 250 of 1967), (S.I. 29 of 1988) & (S.I. 30 of 2011).

2A.

Kingdom of Bahrain (S.I. 24 of 2010).

2B.

Republic of Belarus (S.I. 25 of 2010).

3.

Kingdom of Belgium (S.I. 66 of 1973) & (S.I. 466 of 2014).

3A.

Bosnia and Herzegovina (S.I. 17 of 2010).

3B.

Botswana (S.I. 467 of 2014).

4.

Republic of Bulgaria (S.I. 372 of 2000).

5.

Government of Canada (S.I. 773 of 2004).

5A.

Republic of Chile (S.I. 815 of 2005).

6.

The Peoples Republic of China (S.I. 373 of 2000).

7.

Republic of Croatia (S.I. 574 of 2000).

8.

Cyprus (S.I. 79 of 1970).

9.

Czech Republic (S.I. 321 of 1995).

10.

Kingdom of Denmark (S.I. 286 of 1993) & (S.I. 468 of 2014).

10A.

Arab Republic of Egypt (S.I. 27 of 2013).

11.

Republic of Estonia (S.I. 496 of 1998).

12.

Republic of Finland (S.I. 289 of 1993).

13.

Republic of France (S.I. 162 of 1970).

13A.

Georgia (S.I. 18 of 2010).

14.

Federal Republic of Germany (S.I. 212 of 1962) & (S.I. 31 of 2011).

14A.

Federal Republic of Germany (S.I. 22 of 2012).

15.

Hellenic Republic (S.I. 774 of 2004).

15A.

Hong Kong Special Administrative Region (S.I. 17 of 2011).

16.

Republic of Hungary (S.I. 301 of 1995).

17.

Republic of Iceland (S.I. 775 of 2004).

18.

Republic of India (S.I. 521 of 2001).

19.

Italy (S.I. 64 of 1973).

20.

State of Israel (S.I. 323 of 1995).

21.

Japan (S.I. 259 of 1974).

21A.

Republic of Kazakhstan (S.I. 479 of 2017).

22.

Republic of Korea (S.I. 290 of 1991).

22A.

State of Kuwait (S.I. 21 of 2011).

23.

Republic of Latvia (S.I. 504 of 1997).

24.

Republic of Lithuania (S.I. 503 of 1997).

25.

Grand Duchy of Luxembourg (S.I. 65 of 1973) & (S.I. 469 of 2014).

25A.

Republic of Macedonia (S.I. 463 of 2008).

26.

Malaysia (S.I. 495 of 1998) & (S.I. 32 of 2011).

26A.

Malta (S.I. 502 of 2008).

27.

United Mexican States (S.I. 497 of 1998).

27A.

Republic of Moldova (S.I. 19 of 2010).

27B.

Montenegro (S.I. 18 of 2011).

27C.

Kingdom of Morocco (S.I. 19 of 2011).

28.

Kingdom of the Netherlands (S.I. 22 of 1970) & (S.I. 459 of 2019).

29.

New Zealand (S.I. 30 of 1988).

30.

Kingdom of Norway (S.I. 520 of 2001).

31.

Islamic Republic of Pakistan (S.I. 260 of 1974).

31A.

Republic of Panama (S.I. 25 of 2012).

32.

Republic of Poland (S.I. 322 of 1995).

33.

Portuguese Republic (S.I. 102 of 1994) & (S.I. 816 of 2005).

33A.

State of Qatar (S.I. 28 of 2013).

34.

Romania (S.I. 427 of 1999).

35.

Russian Federation (S.I. 428 of 1994).

35AA.

Kingdom of Saudi Arabia (S.I. 26 of 2012).

35A.

Republic of Serbia (S.I. 20 of 2010).

35B.

Republic of Singapore (S.I. 34 of 2011).

36.

Slovak Republic (S.I. 426 of 1999).

37.

Republic of Slovenia (S.I. 573 of 2002).

38.

Republic of South Africa (S.I. 478 of 1997) & (S.I. 33 of 2011).

39.

Kingdom of Spain (S.I. 308 of 1994).

40.

Sweden (S.I. 348 of 1987) & (S.I. 398 of 1993).

41.

Swiss Confederation (S.I. 240 of 1967), (S.I. 76 of 1984), (S.I. 30 of 2013) & (S.I. 460 of 2019).

41AB.

Kingdom of Thailand (S.I. 465 of 2014).

41A.

Republic of Turkey (S.I. 501 of 2008).

41AA.

Ukraine (S.I. 397 of 2013).

41B.

United Arab Emirates (S.I. 20 of 2011).

42.

United Kingdom (S.I. 319 of 1976), (S.I. 209 of 1995) & (S.I. 494 of 1998).

43.

United States of America (S.I. 477 of 1997) & (S.I. 425 of 1999).

43A.

Socialist Republic of Vietnam (S.I. 453 of 2008).

43AA.

Republic of Uzbekistan (S.I. 31 of 2013).

44.

Republic of Zambia (S.I. 130 of 1973).

45.

The Double Taxation Relief (Taxes on Income)(Adjustment of Profits of Associated Enterprises (European Community) Order 1994, (S.I. 88 of 1994 as amended by S.I. 40 of 2004, S.I. 41 of 2004 & S.I. 112 of 2006). This agreement is commonly known as the Arbitration Convention.

PART 2

Air Transport Agreements

  1. Union of Soviet Socialist Republics (S.I. 349 of 1987).

PART 3

Tax Information Exchange Agreements

1.

Anguilla (S.I. 21 of 2010).

1A.

Antigua and Barbuda (S.I. 22 of 2011).

1B.

Belize (S.I. 23 of 2011).

2.

Bermuda (S.I. 22 of 2010).

2A.

British Virgin Islands (S.I. 24 of 2011).

3.

Cayman Islands (S.I. 23 of 2010).

3A.

Cook Islands (S.I. 25 of 2011).

3B.

Dominica (S.I. 398 of 2013).

4.

Gibraltar (S.I. 26 of 2010).

4A.

Grenada (S.I. 23 of 2012).

5.

Guernsey (S.I. 27 of 2010).

6.

Isle of Man (S.I. 459 of 2008).

7.

Jersey (S.I. 28 of 2010).

8.

Liechtenstein (S.I. 29 of 2010).

8AA.

Republic of the Marshall Islands (S.I. 26 of 2011).

8AB.

Montserrat (S.I. 82 of 2013).

8AC.

Macao Special Administrative Region of the People’s Republic of China (S.I. 480 of 2017).

8B.

Saint Lucia (S.I. 27 of 2011).

8C.

Saint Vincent and the Grenadines (S.I. 28 of 2011).

8D.

Samoa (S.I. 29 of 2011).

8E.

San Marino (S.I. 29 of 2013).

9.

Turks and Caicos Islands (S.I. 30 of 2010).

9A.

United States of America (S.I. 33 of 2013).

10.

Republic of Vanuatu (S.I. 24 of 2012).

PART 4

Orders relating to the recovery of tax and other tax matters

Mutual Assistance in Tax Matters (S.I. 34 of 2013).

PART 5

Orders Pursuant to Section 826(IE) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

The Multilateral Convention to Implement Tax Treaty Related Measures Order 2018 (S.I. 440 of 2018).

Relevant Date: Finance Act 2020