International Agreements and related matters
- Tax Treaties
- Tax Information Exchange Agreements (TIEAs)
- Tax Treaty Withholding Tax Rates
- Foreign Effective Rates (PDF, 86KB)
- Finance (No.2) Act 2008 and Double Taxation Relief
- Capital Gains Tax and Double Taxation Relief
- Time Limits for Repayment Claims
- Time Limits for Repayments of Value-Added Tax
- Explanatory Note for Non-Resident Persons on how to Claim a refund of Professional Services Withholding Tax (PSWT)
- Mutual Agreement Procedures (including Transfer Pricing/Advance Pricing Agreement issues) (PDF, 154KB)
- The Role of the Competent Authority (PDF, 929KB)
- Guidelines on the operation of Ireland’s bilateral Advance Pricing Agreement ('APA') programme (PDF, 306KB)
International Corporate Taxation
A paper exploring the issue of tax havens and tax competition has been published on the Economic and Social Review website.
Ireland-US Intergovernmental Agreement to Improve International Tax Compliance and Implement FATCA
The Ireland-US Intergovernmental Agreement to Improve International Tax Compliance and Implement FATCA was signed by the Minister for Finance on the 21st December 2012. The text of the Agreement can be viewed below:
- Ireland-US Intergovernmental Agreement to Improve International Tax Compliance and Implement FATCA (PDF, 216KB)
In September 2015, Ireland and the US signed a Competent Authority Agreement which establishes procedures and prescribes the rules for the implementation and exchange arrangements as provided for under Articles 2, 4 and 5 of the above listed FATCA Intergovernmental Agreement. The text of the Competent Authority Agreement can be viewed below:
- Competent Authority Arrangement (PDF, 37KB)
- 9th OECD Forum on Tax Administration - 23-24 October 2014 - Communiqué
- The OECD has designed the OECD Bribery Awareness Handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes. Please also note the Anti-Bribery website set up by the Department of Justice and Equality to raise awareness of anti-bribery measures.
- The OECD has also designed the Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors to provide tax examiners with information on the various money laundering techniques used and the tools to detect and identify money laundering.