S.I. No. 349/1987 - Double Taxation Relief (Air Transport Undertakings and Their Employees) (Union of Soviet Socialist Republics) Order, 1987.

1. Salaries, wages and other remuneration earned by a citizen of the Union of Soviet Socialist Republics in respect of services rendered to a Soviet air transport undertaking as an officer or employee posted to Ireland shall be exempt in Ireland from income tax and from any other tax which is or may become chargeable on income.

2. Salaries, wages and other remuneration earned by a citizen of Ireland in respect of services rendered to an Irish air transport undertaking as an officer or employee posted to the Union of Soviet Socialist Republics shall be exempt in the Union of Soviet Socialist Republics from income tax and from any other tax which is or may become chargeable on income.

ARTICLE 4

Each of the Contracting Parties shall notify the other in writing, through the diplomatic channel, of the completion of the procedures required by its law to bring this Agreement into force. The Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect as regards profits, income or capital gains arising on or after the date of the commencement of the carrying on of the operations including transit operations of an air transport undertaking of one of the Contracting States in or through the other Contracting State.

ARTICLE 5

This Agreement shall continue in effect indefinitely but either Contracting Party may, on or before 30 June in any year after the year 1990, give notice of termination to the other Contracting Party and in such event the present Agreement shall cease to be effective as regards profits, income and capital gains arising on or after 1 January of the year next following that in which the notice is given.

IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Agreement.

DONE in duplicate at Dublin this 17th day of December 1986, in the English and Russian languages, both texts being equally authoritative.

Peadar de Barra

For the Government of Ireland

G. Uranov

For the Government of the Union of Soviet Socialist Republics

GIVEN under the Official Seal of the Government, this 18th day of December, 1987.

CHARLES J. HAUGHEY,

Taoiseach.

EXPLANATORY NOTE.

This Order gives the force of law to the Agreement with the Union of Soviet Socialist Republics which is set out in the Schedule.

The provisions secure that all profits, income and capital gains of an air transport undertaking of one country are exempt from tax in the other country.

Remuneration derived by a citizen of one country from an employment with an air transport undertaking of that country exercised in the other country is under the arrangements also exempt from tax in that other country.

The Agreement is to have effect on or after the date of the commencement of operations of an air transport undertaking of one country in or through the other country.

S.I. No. 349 of 1987.

DOUBLE TAXATION RELIEF (AIR TRANSPORT UNDERTAKINGS AND THEIR EMPLOYEES) (UNION OF SOVIET SOCIALIST REPUBLICS) ORDER, 1987.

WHEREAS it is enacted by

section 361

(1) of the

Income Tax Act, 1967

(No. 6 of 1967), as amended by

section 86

of the

Finance Act, 1974

(No. 27 of 1974),

section 38

(1) of the

Capital Gains Tax Act, 1975

(No. 20 of 1975),

section 166

of the

Corporation Tax Act, 1976

(No. 7 of 1976), and

section 47

(4) of the

Finance Act, 1983

(No. 15 of 1983), that if the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of income tax, corporation tax or capital gains tax and any taxes of a similar character, imposed by the laws of the State or by the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment other than

section 47

of the

Finance Act, 1983

, have the force of law

AND WHEREAS it is further enacted by section 361 (6) of that Act that where such an order is proposed to be made, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann

AND WHEREAS a draft of this Order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann

NOW, the Government, in exercise of the powers conferred on them by

section 361

of the

Income Tax Act, 1967

(No. 6 of 1967), as amended by

section 38

(1) of the

Capital Gains Tax Act, 1975

(No. 20 of 1975),

section 166

of the

Corporation Tax Act, 1976

(No. 7 of 1976), and

section 47

(4) of the

Finance Act, 1983

(No. 15 of 1983), hereby order as follows