Double Taxation Treaties

Overview

Ireland has signed comprehensive Double Taxation Agreements (DTAs) with 74 countries; 73 are in effect. The agreements cover direct taxes, which in the case of Ireland are:

  • Income Tax
  • Universal Social Charge
  • Corporation Tax
  • Capital Gains Tax.

The following is a summary of the work underway to negotiate new DTAs and to update existing agreements:

  • A new DTA between Ireland and the Netherlands entered into force on 29 February 2020. The new DTA will replace the existing DTA between Ireland and the Netherlands on its entry into effect.
  • On 13 June 2019, Ireland and Switzerland signed a Protocol amending the existing DTA and Amending Protocols between Ireland and Switzerland. The Protocol was ratified by Finance Act 2019.
  • The Protocol to the existing DTA between Ireland and Belgium entered into force on 14 May 2019. Its provisions entered into effect on 1 January 2020.
  • Ireland and Ghana signed a new DTA on the 7 February 2018. The DTA is not yet in effect. Procedures to ratify the DTA are underway.
  • Negotiations have concluded for new DTAs with:
    • Kenya
    • Kosovo
    • Oman
    • and
    • Uruguay
  • Negotiations have concluded on Protocols to the existing DTAs with Germany, Guernsey, Isle of Man and Mexico.
  • In addition to the negotiation of new treaties, the renegotiation of existing treaties is ongoing.
  • Ireland ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) in the Finance Bill 2018. This entered into force for Ireland on 1 May 2019. Please see Multilateral agreements for information on the MLI.

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