1 Tax Treaties and Residence
1.1 How many income tax treaties are currently in force
in your jurisdiction?
As of September 2023, 76 treaties have been signed, 74 of which
are in force.
1.2 Do they generally follow the OECD Model Convention
or another model?
Generally, they follow the OECD Model.
1.3 Has your jurisdiction signed the tax treaty MLI and
deposited its instrument of ratification with the
OECD?
Ireland deposited its instrument of ratification and final list
of reservations and notifications with the OECD on 29 January
2019.
The MLI entered into force for Ireland on 1 May 2019. As a
general rule, it began to have effect for Ireland's tax
treaties with respect to:
