Ireland/U.S. DTA, 1949 - Article XV(2)
20/01/1995
Query
Whether Article XV(2) of the Ireland/U.S. Double Taxation Convention, 1949 would apply to exempt interest paid to a U.S. partnership and U.S. trusts from Irish tax
Decision
Confirmed that Article XV(2) of the Ireland/U.S. Double Taxation Convention, 1949 will apply to exempt interest paid to a U.S. partnership and a U.S. trust from Irish tax.
Corporation Tax
Schedule 25, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:DTX 7069/94