Embassy Employees - taxation of
20/11/1985
Query
Taxation of employees of embassies who are not exempt from tax under the Diplomatic Relations and Immunities Act, 1967 and who are not relieved from double taxation because no Double Taxation Convention exists with the country.
Decision
In the case of certain employees in the Turkish Embassy it was agreed to allow that they would be assessed to Irish tax on the net amount of earnings received after deduction of tax imposed by the Turkish authorities
Income Tax
Section 19, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:IR 10407/693/85