Latest Treaty Updates: Ireland


Treaty Update: Pakistan - Ireland

16/11/2016

The Pakistan-Ireland DTA will be effective from January 1, 2017, according to an update from the Irish Revenue.


Treaty Update: Ireland - United States

6/9/2016

In a August 25, 2016, consultation paper, the Irish Finance Department indicated that Ireland and the United States may amend their DTA.


Treaty Update: Ireland - Various

25/8/2016

According to an August 15, 2016, update from the Irish Revenue, Ireland is currently negotiating a DTA with Oman, a new DTA with the Netherlands, and a DTA Protocol with South Africa.


Treaty Update: Ireland - Ethiopia

25/8/2016

The DTA between Ireland and Ethiopia entered into force on August 12, 2016.


Treaty Update: Belgium - Ireland

1/8/2016

Belgium's Council of Ministers on July 20, 2016, approved the DTA Protocol signed with Ireland.


Treaty Update: Ireland - Botswana

8/3/2016

The Ireland-Botswana DTA will become effective from January 1, 2017.


Treaty Update: Ireland - Various

18/2/2016

Ireland has completed DTA negotiations with Azerbaijan, Kazahkstan, and Turkmenistan, and has completed discussions to sign a DTA Protocol with Mexico, with the texts to be signed soon, according to a new update from Ireland's tax authority.


Treaty Update: Ireland - Various

15/1/2016

Ireland's new DTAs with Thailand and Ukraine became effective on January 1, 2016.


Treaty Update: Ireland - Germany

8/1/2016

A third Protocol to Ireland's DTA with Germany became effective on January 1, 2016.


Treaty Update: Ireland - Various

23/10/2015

The Irish tax authority has announced that Ireland's new DTAs with Ukraine and Thailand will enter into force on January 1, 2016.


Treaty Update: Ireland - Ukraine

4/9/2015

Ireland's new DTA with Ukraine entered into force on August 17, 2015.


Treaty Update: Ireland - Saint Kitts and Nevis

21/8/2015

Ireland and Saint Kitts and Nevis signed a TIEA on July 20, 2015.


Treaty Update: Ireland - Turkmenistan

17/8/2015

According to a recent update from the Irish revenue authority, Ireland and Turkmenistan will soon sign a DTA after concluding DTA negotiations.


Treaty Update: Ukraine - Ireland

28/7/2015

Ukraine's Parliament on July 15, 2015, approved a law to ratify the DTA signed with Ireland.


Treaty Update: Ireland - Pakistan

8/5/2015

Ireland's tax authority has confirmed that a new DTA was signed with Pakistan on April 16, 2015.


Treaty Update: Ireland - Marshall Islands

17/2/2015

The TIEA between Ireland and the Marshall Islands entered into force on February 10, 2015, and is effective from that date.


Treaty Update: Ireland - Denmark

16/1/2015

The protocol amending the DTA between Ireland and Denmark came into effect on January 1, 2015.


Treaty Update: Taiwan - Ireland

16/1/2015

According to preliminary media reports, the Taiwanese President announced that negotiations were underway towards a DTA with Ireland on January 13, 2015.


Treaty Update: Ireland - Ethiopia

10/11/2014

Ireland signed a DTA with Ethiopia on November 3, 2014.


Treaty Update: Ireland - Various

7/10/2014

Ireland has completed its DTA negotiations with Ethiopia, Pakistan, Turkmenistan, and Zambia.


Treaty Update: Ireland - Denmark

28/7/2014

Ireland and Denmark signed a Protocol to amend their DTA on July 22, 2014.


Treaty Update: Ireland - Botswana

16/6/2014

Ireland and Botswana signed a DTA on June 11, 2014.


Treaty Update: Luxembourg - Ireland

30/5/2014

Luxembourg confirmed the signing of a DTA Protocol with Ireland on May 28, 2014.


Treaty Update: Ireland - Belgium

6/5/2014

Ireland and Belgium signed a Protocol to amend their DTA on April 14, 2014.


Treaty Update: Ireland - Switzerland

7/1/2014

Ireland's tax authority, the Revenue Commissioners, has confirmed that the DTA Protocol signed with Switzerland became effective on January 1, 2014.


Treaty Update: Ireland - Egypt

6/1/2014

The DTA signed between Ireland and Egypt became effective on January 1, 2014, the Irish Revenue Commissioners have announced.


Treaty Update: Ireland - Qatar

18/12/2013

The DTA between Ireland and Qatar entered into force on December 13, 2013.


Treaty Update: Ireland - Switzerland

4/12/2013

The DTA Protocol signed between Switzerland and Ireland will be effective in Ireland from January 1, 2014, having entered into force on November 14, 2013.


Treaty Update: Ireland - Various

4/12/2013

According to a recent update from the Irish tax authority, Ireland is engaged in DTA negotiations with Jordan, Azerbaijan and Tunisia, and is negotiating revisions to its DTAs with Pakistan and the Netherlands.


Treaty Update: Ukraine - Ireland

3/12/2013

On November 27, 2013, the Ukrainian Government approved a draft law to ratify the DTA the nation signed with Ireland.


Treaty Update: Ireland - Thailand

12/11/2013

Ireland and Thailand signed a DTA on November 4, 2013.


Treaty Update: Ireland - Uzbekistan

25/10/2013

The DTA signed between Ireland and Uzbekistan on July 11, 2013, entered into force on April 17, 2013, and is to be effective from January 1, 2014.


Treaty Update: Ireland - San Marino

2/10/2013

Ireland's tax information exchange agreement with San Marino will become effective on January 1, 2014, following its entry into force on May 12, 2013, Ireland's tax authority has confirmed.


Treaty Update: Ireland - Dominica

25/7/2013

Ireland and Dominica signed a TIEA on July 8, 2013.


Treaty Update: Ireland - San Marino

10/6/2013

According to preliminary media reports, the TIEA signed between Ireland and San Marino entered into force on May 12, 2013.


Treaty Update: Ireland - Ukraine

8/5/2013

Ireland's tax authority, the Revenue Commissioners has confirmed the signing of a DTA with Ukraine on April 19, 2013.


Treaty Update: Ireland - Uzbekistan

8/5/2013

Ireland's tax authority, the Revenue Commissioners, has confirmed the entry into force of its DTA with Uzbekistan on April 17, 2013.


Treaty Update: Ireland - Ukraine

5/4/2013

Ireland and Ukraine will sign a new DTA in mid May, Ireland's state news broadcaster RTE has announced.


Treaty Update: Ireland - Montserrat

22/1/2013

The TIEA signed between Ireland and Montserrat was referred to the parliamentary finance committee on January 16, 2013, as part of the nation's approval procedure.


Treaty Update: Uzbekistan - Ireland

4/1/2013

Uzbekistan's President, Islam Karimov approved the DTA the nation signed with Ireland on December 28, 2012.


Treaty Update: Ireland - Germany

30/11/2012

According to the Irish Revenue Commission, a new DTA to replace Ireland's existing DTA with Germany entered into force on November 28, 2012, and will be effective from January 1, 2013.


Treaty Update: South Africa - Ireland

28/11/2012

According to information published by the Irish revenue Commissioners, the protocol to the Ireland-South Africa DTA, which entered into force on February 10, 2012, will be effective in full from January 1, 2013. Articles three and six of the Protocol became effective on April 1, 2012.


Treaty Update: Ireland - Various

8/11/2012

The Irish tax authority has confirmed in a recent update that the nation has concluded negotiations towards new DTAs with Thailand and Ukraine, and towards revised agreements with Belgium and Luxembourg.


Treaty Update: Ireland - Armenia

8/11/2012

The Irish tax authority, the Revenue Commissioners, has confirmed that a new DTA between Armenia and Ireland will become effective on January 1, 2013.


Treaty Update: Panama - Ireland

28/9/2012

Panama's National Assembly on September 19, 2012, endorsed the DTA signed between Ireland and Panama on November 22, 2011.


Treaty Update: Panama - Ireland

30/8/2012

Panama's Foreign Relations Committee on August 14, 2012, approved the DTA signed between Panama and Ireland as part of the nation's domestic ratification procedures.


Treaty Update: Ukraine - Ireland

22/8/2012

Ukraine's Cabinet on August 15, 2012, approved the signing of a DTA between Ukraine and Ireland.


Treaty Update: Ireland - Uzbekistan

16/7/2012

According to preliminary media reports, Ireland and Uzbekistan signed a DTA on July 11, 2012.


Treaty Update: San Marino - Ireland

11/7/2012

San Marino and Ireland on July 5, 2012, signed a Protocol amending their 2002 DTA to include tax information exchange provisions.


Treaty Update: Qatar - Ireland

25/6/2012

Qatar's Ministry of Finance has revealed that Qatar and Ireland signed a DTA on June 21, 2012.


Treaty Update: Qatar - Ireland

12/6/2012

Qatar's Cabinet approved a draft DTA and an accompanying Protocol signed between Qatar and Ireland on June 7, 2012.


Treaty Update: Switzerland - Ireland

29/5/2012

The Swiss government approved the Protocol to the existing DTA between Ireland and Switzerland on May 23, 2012. The agreement must be approved by both countries' parliaments before it can enter into force.


Treaty Update: Saudi Arabia - Ireland

2/5/2012

Saudi Arabia's Shura Council on April 30, 2012, approved the DTA signed between Saudi Arabia and Ireland on April 9, 2012.


Treaty Update: Germany - Ireland

23/4/2012

According to the Irish Revenue Commissioners, Germany and Ireland signed a DTA that would replace their existing DTA on March 30, 2012.


Treaty Update: Egypt - Ireland

18/4/2012

Egypt and India signed a DTA on April 9, 2012.


Treaty Update: Ireland - Egypt

17/4/2012

According to the Irish Revenue Commissioners, Ireland and Egypt signed a DTA on April 9, 2012.


Treaty Update: South Africa - Ireland

27/3/2012

On March 22, 2012, the South African government published the Protocol to the DTA between South Africa and Ireland in the nation's Official Gazette as part of the its ratification procedures.


Treaty Update: Bosnia and Herzegovina - Ireland

7/3/2012

According to preliminary media reports, On February 29, 2012, Bosnia and Herzegovina's government ratified the pending DTA signed with Ireland.


Treaty Update: Ireland - South Africa

7/3/2012

According to information posted on the Irish Revenue Commission website, the DTA Protocol signed between Ireland and South Africa entered into force on February 10, 2012. The Protocol's provisions in relation to dividends and information exchange will be effective from April 1, 2012.


Treaty Update: Ireland - Samoa

5/3/2012

According to the Irish tax authority, the TIEA between Ireland and Samoa became effective on February 21, 2012.


Treaty Update: Morocco - Ireland

5/3/2012

According to preliminary media reports, Morocco's parliament on February 18, 2012, ratified the pending DTA signed with Ireland.


Treaty Update: Ireland - Grenada

16/2/2012

The TIEA between Ireland and Grenada entered into force on January 27, 2012, following the completion of Ireland's ratification procedures.


Treaty Update: Armenia - Ireland

15/2/2012

According to preliminary media reports, Armenia ratified the pending DTA between the nation and Ireland on February 9, 2012. The agreement was ratified by Ireland on January 24, 2012.


Treaty Update: Ireland - Panama

14/2/2012

Ireland's Attorney General on February 9, 2012, published the text of the DTA signed between Ireland and Panama on January 24, 2012.


Treaty Update: Ireland - Switzerland

30/1/2012

According to the Swiss federal government, Ireland and Switzerland signed a Protocol amending their existing DTA on January 26, 2012.


Treaty Update: Ireland - Montenegro

5/1/2012

According to the Revenue Commissioners, Ireland's DTA with Montenegro entered into force on December 1, 2011, and became effective on January 1, 2012.


Treaty Update: Ireland - Various

3/1/2012

Ireland's pending DTAs with Montenegro and with Albania will be effective from January 1, 2012.


Treaty Update: Ireland - Qatar

21/12/2011

According to preliminary media reports, Ireland and Qatar initialled a DTA on December 16, 2011.


Treaty Update: Ireland - Albania

2/11/2011

According to the Irish tax authority, the DTA signed between Albania and Ireland on October 16, 2009, will enter into force on January 1, 2012.


Treaty Update: Ireland - Saudi Arabia

21/10/2011

A DTA between Ireland and Saudi Arabia was signed on October 19, 2011, in Riyadh.


Treaty Update: Netherlands - Ireland

4/10/2011

The Netherlands and Ireland are expected to commence negotiations in December 2011 to revise the existing DTA between the two countries, according to a September 29 statement from the Dutch Ministry of Finance.


Treaty Update: Ireland - Armenia

19/7/2011

Ireland and Armenia signed a DTA on July 14, 2011, the Irish Department of Foreign Affairs has announced.


Treaty Update: Ireland - Vanuatu

24/6/2011

According to the OECD, Ireland and Vanuatu signed a TIEA on May 31, 2011.


Treaty Update: Ireland - Germany

3/6/2011

The Protocol amends the dividend withholding tax section, on the rules of voting shares.


Treaty Update: Ireland - Germany

26/5/2011

The DTA is to replace the existing agreement. In Ireland, the DTA applies to income tax, the income levy, corporate tax, and capital gains tax. In Germany, the DTA applies to income tax, corporate tax, trade tax, capital tax. It provides for the exchange of information, the elimination of double taxation, provides permanent establishment rules, rules on immovable property, and business profits. Dividend withholding tax is charged at 5% where the beneficial owner is a company (other than a partnership or a German Real Estate Investment Trust Company) holding directly at least 10% of the capital of the paying company, and at 15% in all other cases.


Treaty Update: Ireland - Singapore

26/5/2011

In Ireland, it covers income tax, income levy, corporation tax, and capital gains tax. In Singapore, it covers income tax. A zero rate of dividend withholding tax applies. Interest withholding tax is charged at 5%. However, the governments of each state and certain government institutions and banks are exempt. Royalty withholding tax is limited to 5%.


Treaty Update: Ireland - South Africa

26/5/2011

The Protocol was signed on March 17, 2010. The Protocol adds a clause providing for the treaty to extend to the intoduction of any identical or substantially similar taxes imposed following the treaty's signature, including taxes on dividends. The Protocol also amends the definition of resident. Dividend withholding tax is altered, so that: 5% is charged where the beneficial owner is a company holding directly at least 10% of the capital of the paying company, and at 10% in all other cases. The Protocol also provides for the exchange of information to international standards.


Treaty Update: Ireland - Malaysia

26/5/2011

The Protocol was signed on December 16, 2009. The Protocol amends the 1998 DTA, and provides for the exchange of information to international standards.


Treaty Update: Ireland - Austria

26/5/2011

The Protocol was signed on December 16, 2009. The Protocol amends the 1966 DTA, which has also been subject to a 1987 Protocol. The Protocol provides for the exchange of information to international standards.


Treaty Update: Ireland - United Arab Emirates

26/5/2011

The DTA was signed on July 1, 2010. In Ireland, the DTA applies to income tax, income levy, corporation tax and capital gains tax, and, in the UAE, it applies to income tax and corporate tax. The DTA provides for the exchange of information, the elimination of double taxation, provides permanent establishment rules, rules on immovable property, and business profits.Dividends, interest and royalties are exempted from withholding tax.


Treaty Update: Ireland - Morocco

26/5/2011

The DTA was signed on June 22, 2010. In Ireland, the DTA applies to income tax, the income levy, corporation tax and capital gains tax. In Morocco, the DTA applies to income tax and corporation tax. The DTA provides for the exchange of information, the elimination of double taxation, provides permanent establishment rules, rules on immovable property, and business profits. Dividend withholding tax is charged at: 6% where the beneficial owner is a company owning directly at least 25% of the capital of the paying company, and at 10% in all other cases. Interest withholding tax is charged at 10%, except in the case of certain government institutions, including the governments of each state, the central banks of both states, the National Treasury Management Agency in Ireland, the Irish National Pension Reserve Fund, and any financial institution wholly owned by the governments of each state. In Morocco, it extends to the Deposit and Management Fund, and the Moroccan Pension Fund. Royalties are taxed at 10%.


Treaty Update: Ireland - Montenegro

26/5/2011

The DTA was signed on October 7, 2010. In Montenegro, the DTA applies to corporate profit tax, and personal income tax. In Ireland, the DTA applies to income tax, income levy, corporate tax and capital gains tax. It provides permanent establishment rules, business profits rules, and income from immovable property rules, and for the elimination of double taxation and for the exchange of information. Dividend withholding tax is charged at: 5% if the beneficial owner is a company holding at least 10% of the capital of the paying company, and 10% in all other cases. Interest withholding tax is charged at a maximum 10%. Royalty withholding tax is charged at 5% on the copyright of literary, artistic or scientific work, and at 10% on patent, trade mark, design, model, plan, etc, or for information concerning industrial, commercial or scientific experience.


Treaty Update: Ireland - Kuwait

26/5/2011

The DTA was signed on November 23, 2010. In Kuwait, the DTA applies to corporate income tax, the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science, the Zakat, and the tax subjected according to the supporting of national employee law. In Ireland the DTA applies to income tax, income levy, corporation tax and capital gains tax. It provides permanent establishment rules, business profits rules, and income from immovable property rules, and for the elimination of double taxation and the exchange of information.. Dividends and interest are exempt from withholding tax. Royalties are charged at a maximum of 5%.


Treaty Update: Ireland - Albania

26/5/2011

The DTA was signed on September 16, 2009. In Ireland, the DTA applies to income tax, corporation tax and capital gains tax. In Albania, the DTA applies to income tax, tax on small business activities, and the capital gains tax. It sets out permanent establishment rules, rules relating to immovable property, and business profits rules, and provides for the elimination of double taxation and for the exchange of information. Dividend withholding tax is charged: at 5% where the beneficial owner is a compnay (other than a partnership) holding at least 25% of the capital of the paying company; and at 10% in all other cases. Dividends are exempt when arising in a contracting state and paid to the government of other state. Interest withholding tax is charged at 7%, except in the case of certain government institutions, including the Central Banks of both states, and Ireland's National Treasury Management Agency and National Pension Reserve Fund. Royalties withholding tax is limited to 7%.


Treaty Update: Hong Kong - Ireland

25/5/2011

The DTA imposes a zero rate of withholding tax on Hong Kong residents receiving dividends from Ireland. The withholding tax rate on royalties is capped at 3%. The rate on interest is capped at 10%. The DTA will have effect in Hong Kong for any year of assessment beginning on or after April 1, 2012.




Treaty Updates by Territory


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