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Sunday, 14th April 2024
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Progress on treaty front Back  
The Revenue Commissioners has agreed double taxation treaties (DTTs) with Macedonia, Moldova, Georgia and Vietnam. These treaties will now proceed towards signing, but it appears that they cannot enter into force until January 1st, 2009 at the earliest given the new ratification procedures introduced in the 2007 Finance Act, unless special legislation is introduced sometime in 2007.

Ireland’s DTT network has remained static at 44 for some time, and the lack of progress on the double taxation treaty front was something which was raised in this year’s pre-budget submissions by many of Ireland’s financial services associations.

The Revenue is currently negotiating new treaties with Argentina, Egypt, Kuwait, Malta, Morocco, Thailand, Tunisia, Turkey, Ukraine and Vietnam, while negotiations have also taken place with Singapore but some matters remain to be agreed. Existing treaties with Cyprus, France, Italy and Korea are in the process of re-negotiation.

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