Ireland has signed comprehensive double taxation agreements with
over 70 countries, of which 64 are in effect.
It should be noted that a range of Irish domestic law exemptions
from Irish tax are available immediately once the treaty is
signed.
Ireland signed a new treaty with Thailand on 4 November 2013. This
will come into force once the procedures required by law in each
country have been completed.
The Ireland/Ukraine double tax agreement signed in April 2013 will
be effective from 1 January 2014 following the recent completion of
the ratification process by the Ukrainian Cabinet and the Irish
Cabinet.
Negotiations for new agreements with Azerbaijan, Jordan and
Tunisia are at various stages while negotiations are on-going for
the revision of existing agreements with Pakistan and the
Netherlands.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
