Ireland has signed comprehensive double taxation agreements with
62 countries, of which 49 are in effect.
New agreements with Georgia, Moldova, Serbia and Turkey have
recently come into force and will be effective from 1 January 2011.
New agreements were signed with Hong Kong, Kuwait, Montenegro,
Morocco, Singapore and the United Arab Emirates and are awaiting
legal procedures to be completed before coming into effect. (All of
these treaties have immediate effect in Ireland under domestic law
once signed).
Negotiations for new agreements with Armenia, Panama, Singapore,
Saudi Arabia, Thailand, a new agreement replacing the existing
treaty with Germany and negotiations on Protocols to the existing
agreements with Belgium and Switzerland have been concluded and are
expected to be signed shortly.
