1 Tax Treaties and Residence
1.1 How many income tax treaties are currently in force in your
jurisdiction?
As of September 2019, 74 treaties have been signed, 73 of which
are in force.
1.2 Do they generally follow the OECD Model Convention or
another model?
Generally speaking, they follow the OECD Model.
1.3 Do treaties have to be incorporated into domestic law
before they take effect?
Yes, but a number of Irish domestic provisions, including
certain exemptions from withholding tax, take effect immediately
when a treaty is signed.
1.4 Do they generally incorporate anti-treaty shopping rules
(or "limitation on benefits" articles)?
No, other than in respect of certain treaties, such as the
treaty with the US.
