IE
S.I. No. 440/2018 - Multilateral Convention to Implement Tax Treaty Related Measures Order 2018
Table of Provisions (18)
Statutory Text (18 Articles)
1. The Secretary-General of the Organisation for Economic Co-operation and Development shall be the Depositary of this Convention and any protocols pursuant to Article 38 (Relation with Protocols).
2. The Depositary shall notify the Parties and Signatories within one calendar month of
a) any signature pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
b) the deposit of any instrument of ratification, acceptance or approval pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
c) any reservation or withdrawal or replacement of a reservation pursuant to Article 28 (Reservations);
d) any notification or additional notification pursuant to Article 29 (Notifications);
e) any proposed amendment to this Convention pursuant to Article 33 (Amendment);
f) any withdrawal from this Convention pursuant to Article 37 (Withdrawal); and
g) any other communication related to this Convention.
3. The Depositary shall maintain publicly available lists of
a) Covered Tax Agreements;
b) reservations made by the Parties; and
c) notifications made by the Parties.
In witness whereof the undersigned, being duly authorised thereto, have signed this Convention.
Done at Paris, the 24th day of November 2016, in English and French, both texts being equally authentic, in a single copy which shall be deposited in the archives of the Organisation for Economic Co-operation and Development.
Schedule 2
RESERVATIONS AND NOTIFICATIONS UNDER THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING
IRELAND
List of Reservations and Notifications upon Deposit of the Instrument of Ratification
This document contains the list of reservations and notifications made by Ireland upon deposit of the instrument of ratification pursuant to Articles 28(5) and 29(1) of the Convention.
Article 2 — Interpretation of Terms
Notification — Agreements Covered by the Convention
Pursuant to Article 2(1)(a)(ii) of the Convention, Ireland wishes the following agreements to be covered by the Convention
No
Title
OtherContracting Jurisdiction
Original/AmendingInstrument
Date of Signature
Date of Entry into Force
1
Agreement between Ireland and the Republic of Albania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Albania
Original
16-10-2009
12-07-2011
2
Agreement between the Government of Ireland and the Government of the Republic of Armenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
Armenia
Original
14-07-2011
18-12-2012
3
Agreement between the Government of Ireland and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Australia
Original
31-05-1983
21-12-1983
4
Convention between Ireland and the Republic of Austria for the Avoidance of Double Taxation with respect to Taxes on Income
Austria
Original
24-05-1966
05-01-1968
AmendingInstrument (a)
19-06-1987
01-03-1989
Amending Instrument (b)
16-12-2009
01-05-2011
5
Convention between Ireland and the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Bahrain
Original
29-10-2009
09-11-2010
6
Convention between Ireland and the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
Belarus
Original
03-11-2009
09-07-2010
7
Convention between Ireland and Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Belgium
Original
24-06-1970
31-12-1973
Amending Instrument (a)
14-04-2014
N/A
8
Convention between Ireland and Bosnia and Herzegovina for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Bosnia and Herzegovina
Original
03-11-2009
22-06-2012
9
Agreement between the Government of Ireland and the Government of the Republic of Botswana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Botswana
Original
10-06-2014
03-02-2016
10
Convention between the Government of Ireland and the Government of the Republic of Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Bulgaria
Original
05-10-2000
05-01-2001
11
Convention between the Government of Ireland and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Canada
Original
08-10-2003
12-04-2005
12
Convention between Ireland and the Republic of Chile for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Chile
Original
02-06-2005
28-08-2008
13
Agreement between the Government of Ireland and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
China
Original
19-04-2000
28-12-2000
14
Agreement between the Government of Ireland and the Government of the Republic of Croatia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains
Croatia
Original
21-06-2002
30-10-2003
15
Convention between Ireland and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Cyprus
Original
24-09-1968
12-07-1970
16
Convention between Ireland and the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
Czech Republic
Original
14-11-1995
21-04-1996
17
Convention between the Government of Ireland and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Denmark
Original
26-03-1993
08-10-1993
Amending Instrument (a)
22-07-2014
23-12-2014
18
Agreement between the Government of Ireland and the Government of the Arab Republic of Egypt for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Egypt
Original
09-04-2012
24-04-2013
19
Convention between the Government of Ireland and the Government of the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Estonia
Original
16-12-1997
29-12-1998
20
Convention between Ireland and the Federal Democratic Republic of Ethiopia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Ethiopia
Original
03-11-2014
12-08-2016
21
Agreement between the Government of Ireland and the Government of the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Finland
Original
27-03-1992
26-12-1993
22
Convention between Ireland and France for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
France
Original
21-03-1968
15-06-1971
23
Agreement between the Government of Ireland and the Government of Georgia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Georgia
Original
20-11-2008
06-05-2010
24
Convention between Ireland and the Republic of Ghana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Ghana
Original
07-02-2018
N/A
25
Convention between Ireland and the Hellenic Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Greece
Original
24-11-2003
29-12-2004
26
Agreement between the Government of Ireland and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Hong Kong
Original
22-06-2010
10-02-2011
27
Convention between Ireland and the Republic of Hungary for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Hungary
Original
25-04-1995
05-12-1996
28
Convention between Ireland and the Republic of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
Iceland
Original
17-12-2003
17-12-2004
29
Convention between the Government of Ireland and the Government of the Republic of India for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
India
Original
06-11-2000
27-12-2001
1
30
Convention between the State of Israel and Ireland for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to Taxes on Income
Israel
Original
20-11-1995
24-12-1995
31
Convention between Ireland and Italy for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Italy
Original
11-06-1971
14-02-1975
32
Convention between Ireland and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Japan
Original
18-01-1974
04-12-1974
33
Convention between the Government of Ireland and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Kazakhstan
Original
26-04-2017
01-01-2018
34
Convention between Ireland and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Korea
Original
18-07-1990
27-12-1991
35
Agreement between the Government of Ireland and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Kuwait
Original
23-11-2010
12-08-2013
36
Convention between the Government of Ireland and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Latvia
Original
13-11-1997
17-02-1998
37
Convention between the Government of Ireland and the Government of the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Lithuania
Original
18-11-1997
05-06-1998
38
Convention between Ireland and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
Luxembourg
Original
14-01-1972
25-02-1975
Amending Instrument (a)
27-05-2014
11-12-2015
39
Agreement between Ireland and the Republic of Macedonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Macedonia
Original
14-04-2008
12-01-2009
40
Agreement between the Government of Ireland and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Malaysia
Original
28-11-1998
11- 09-1999
Amending Instrument (a)
16-12-2009
15-02-2011
41
Convention between Ireland and Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Malta
Original
14-11-2008
15-01-2009
42
Convention between Ireland and the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Mexico
Original
22-10-1998
31-12-1998
43
Convention between Ireland and the Republic of Moldova for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Moldova
Original
28-05-2009
22-04-2010
44
Convention between Ireland and Montenegro for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Montenegro
Original
07-10-2010
01-12-2011
45
Convention between Ireland and the Kingdom of Morocco for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Morocco
Original
22-06-2010
10-09-2012
46
Convention between the Government of Ireland and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
New Zealand
Original
19-09-1986
26-09-1988
47
Convention between Ireland and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
Norway
Original
22-11-2000
28-11-2001
48
Convention between the Government of Ireland and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Pakistan
Original
16-04-2015
11-10-2016
49
Convention between Ireland and the Republic of Panama for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Panama
Original
22-11-2011
19-12-2012
50
Agreement between the Government of Ireland and the Government of the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Poland
Original
13-11-1995
22-12-1995
51
Convention between Ireland and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Portugal
Original
01-06-1993
11-07-1994
Amending Instrument (a)
11-11-2005
18-12-2006
52
Agreement between the Government of Ireland and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Qatar
Original
21-06-2012
13-12-2013
53
Convention between Ireland and Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Romania
Original
21-10-1999
29-12-2000
54
Agreement between the Government of Ireland and the Government of the Russian Federation for the Avoidance of Double Taxation with respect to Taxes on Income
Russia
Original
29-04-1994
07-07-1995
55
Convention between Ireland and the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income
Saudi Arabia
Original
19-10-2011
01-12-2012
56
Convention between Ireland and the Republic of Serbia for the Avoidance of Double Taxation with respect to Taxes on Income
Serbia
Original
23-09-2009
16-06-2010
57
Agreement between the Government of Ireland and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Singapore
Original
28-10-2010
08-04-2011
58
Convention between Ireland and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Slovak Republic
Original
08-06-1999
30-12-1999
59
Convention between the Government of the Republic of Slovenia and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains
Slovenia
Original
12-03-2002
11-12-2002
60
Convention between the Government of Ireland and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
South Africa
Original
07-10-1997
05-12-1997
Amending Instrument (a)
17-03-2010
10-02-2012
61
Convention between Ireland and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Spain
Original
10-02-1994
21-11-1994
62
Convention between Ireland and Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Sweden
Original
08-10-1986
05-04-1988
Amending Instrument (a)
01-07-1993
20-01-1994
63
Convention between the Government of Ireland and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Thailand
Original
04-11-2013
11-03-2015
64
Convention between Ireland and the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Turkey
Original
24-10-2008
18-08-2010
65
Convention between Ireland and the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
United Arab Emirates
Original
01-07-2010
21-07-2011
66
Convention between the Government of Ireland and the Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Ukraine
Original
19-04-2013
17-08-2015
67
Convention between the Government of Ireland and the Government of the United Kingdom for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
United Kingdom
Original
02-06-1976
23-12-1976
Amending Instrument (a)
28-10-1976
23-12-1976
Amending Instrument (b)
07-11-1994
21-09-1995
Amending Instrument (c)
04-11-1998
23-12-1998
68
Convention between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
United States of America
Original
28-07-1997
17-12-1997
Amending Instrument (a)
24-09-1999
13-07-2000
69
Convention between the Government of Ireland and the Government of the Republic of Uzbekistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Property
Uzbekistan
Original
11-07-2012
17-04-2013
70
Agreement between the Government of Ireland and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Vietnam
Original
10-03-2008
24-12-2008
71
Convention between Ireland and the Republic of Zambia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Zambia
Original
31-03-2015
23-12-2015
Article 3 — Transparent Entities
Reservation
Pursuant to Article 3(5)(b) of the Convention, Ireland reserves the right for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in Article 3(4). The following agreement contains provisions that are within the scope of this reservation.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
68
United States of America
Protocol Paragraph 1
Pursuant to Article 3(5)(f) of the Convention, Ireland reserves the right for Article 3(2) not to apply to its Covered Tax Agreements.
Notification of Existing Provisions in Listed Agreements
Ireland is not making any notification under this Article.
Article 4 — Dual Resident Entities
Reservation
Pursuant to Article 4(3)(b) of the Convention, Ireland reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence. The following agreements contain provisions that are within the scope of this reservation.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
9
Botswana
Article 4(3)
10
Bulgaria
Article 4(3)
11
Canada
Article 4(3)
63
Thailand
Article 4(3)
68
United States of America
Article 4(3)
70
Vietnam
Article 4(3)
Pursuant to Article 4(3)(f) of the Convention, Ireland reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements with Parties that have made the reservation described in Article 4(3)(e).
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 4(4) of the Convention, Ireland considers that the following agreements contain a provision described in Article 4(2) that is not subject to a reservation under Article 4(3)(b) through (d). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 4(3)
2
Armenia
Article 4(3)
3
Australia
Article 4(4)
4
Austria
Article 2A(3)
5
Bahrain
Article 4(3)
6
Belarus
Article 4(3)
7
Belgium
No tiebreaker in DTA
8
Bosnia and Herzegovina
Article 4(3)
12
Chile
Article 4(3)
13
China
Article 4(3)
14
Croatia
Article 4(3)
15
Cyprus
No tie breaker rule in DTA
16
Czech Republic
Article 4(3)
17
Denmark
Article 4(3)
18
Egypt
Arts. 4(3) and 4(4)
19
Estonia
Article 4(3)
20
Ethiopia
Article 4(3)
21
Finland
Article 4(3)
22
France
No tie breaker rule in DTA
23
Georgia
Article 4(3)
24
Ghana
Article 4(3)
25
Greece
Article 4(3)
26
Hong Kong
Article 4(3)
27
Hungary
Article 4(3)
28
Iceland
Article 4(3)
29
India
Article 4(3)
30
Israel
Article 4(3)
31
Italy
No tie breaker rule in DTA
32
Japan
Article 4(3)
33
Kazakhstan
Article 4(3)
34
Korea
Article 4(3)
35
Kuwait
Article 4(4)
36
Latvia
Article 4(3)
37
Lithuania
Article 4(3)
38
Luxembourg
No tie breaker rule in DTA
39
Macedonia
Article4(3)
40
Malaysia
Article 4(3)
41
Malta
Article 4(3)
42
Mexico
Article 4(3)
43
Moldova
Article 4(3)
44
Montenegro
Article 4(3)
45
Morocco
Article 4(3)
46
New Zealand
Article 4(3)
47
Norway
Article 4(3)
48
Pakistan
Article 4(3)
49
Panama
Article 4(3)
50
Poland
Article 4(3)
51
Portugal
Article 4(3)
52
Qatar
Article 4(3)
53
Romania
Article 4(3)
54
Russia
Article 4(3)
55
Saudi Arabia
Article 4(3)
56
Serbia
Article 4(3)
57
Singapore
Article 4(3)
58
Slovak Republic
Article 4(3)
59
Slovenia
Article 4(3)
60
South Africa
Article 4(3)
61
Spain
Article 4(3)
62
Sweden
Article 4(3)
64
Turkey
Article 4(3)
65
United Arab Emirates
Article 5(3)
66
Ukraine
Article 4(3)
67
United Kingdom
Article 4(3)
69
Uzbekistan
Article 4(3)
71
Zambia
Article 4(3)
Article 5 — Application of Methods for Elimination of Double Taxation
Reservation
Ireland is not making any reservation under this Article.
Notification of Choice of Optional Provisions
Ireland is not making any notification under this Article.
Article 6 — Purpose of a Covered Tax Agreement
Reservation
Ireland is not making any reservation under this Article.
Notification of Choice of Optional Provisions
Pursuant to Article 6(6) of the Convention, Ireland hereby chooses to apply Article 6(3).
Notification of Existing Preamble Language in Listed Agreements
Pursuant to Article 6(5) of the Convention, Ireland considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below.
ListedAgreementNumber
OtherContractingJurisdiction
Preamble Text
1
Albania
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
2
Armenia
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
3
Australia
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
4
Austria
Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income,
5
Bahrain
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
6
Belarus
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
7
Belgium
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
8
Bosnia and Herzegovina
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
9
Botswana
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
10
Bulgaria
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
11
Canada
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
12
Chile
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;
13
China
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
14
Croatia
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains,
15
Cyprus
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
16
Czech Republic
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
17
Denmark
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
18
Egypt
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
19
Estonia
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
20
Ethiopia
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
21
Finland
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
22
France
Desiring to avoid, so far as possible, double taxation and to prevent fiscal evasion in the matter of taxes on income
23
Georgia
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
24
Ghana
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
25
Greece
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
26
Hong Kong
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
27
Hungary
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
28
Iceland
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
29
India
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
30
Israel
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
31
Italy
Desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
32
Japan
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
33
Kazakhstan
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
34
Korea
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
35
Kuwait
Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
36
Latvia
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
37
Lithuania
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
38
Luxembourg
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
39
Macedonia
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
40
Malaysia
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
41
Malta
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
42
Mexico
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
43
Moldova
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
44
Montenegro
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
45
Morocco
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
46
New Zealand
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;
47
Norway
Desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital,
48
Pakistan
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
49
Panama
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
50
Poland
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
51
Portugal
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to tax on income,
52
Qatar
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
53
Romania
Desiring to promote and strengthen economic relations by concluding a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
54
Russia
Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income,
55
Saudi Arabia
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income,
56
Serbia
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
57
Singapore
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
58
Slovak Republic
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
59
Slovenia
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains,
60
South Africa
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains
61
Spain
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains
62
Sweden
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
63
Thailand
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
64
Turkey
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
65
United Arab Emirates
Desiring
the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
66
Ukraine
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
67
United Kingdom
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;
68
United States
Desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains
69
Uzbekistan
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property,
70
Vietnam
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
71
Zambia
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
Notification of Listed Agreements Not Containing Existing Preamble Language
Pursuant to Article 6(6) of the Convention, Ireland considers that the following agreements do not contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters.
Listed Agreement Number
Other Contracting Jurisdiction
1
Albania
2
Armenia
3
Australia
4
Austria
5
Bahrain
6
Belarus
7
Belgium
8
Bosnia and Herzegovina
9
Botswana
10
Bulgaria
11
Canada
12
Chile
13
China
14
Croatia
15
Cyprus
16
Czech Republic
17
Denmark
18
Egypt
19
Estonia
20
Ethiopia
21
Finland
22
France
23
Georgia
24
Ghana
25
Greece
26
Hong Kong
28
Iceland
30
Israel
31
Italy
32
Japan
33
Kazakhstan
34
Korea
36
Latvia
37
Lithuania
38
Luxembourg
39
Macedonia
40
Malaysia
41
Malta
42
Mexico
43
Moldova
44
Montenegro
45
Morocco
46
New Zealand
47
Norway
49
Panama
50
Poland
51
Portugal
52
Qatar
53
Romania
54
Russia
55
Saudi Arabia
56
Serbia
57
Singapore
58
Slovak Republic
59
Slovenia
60
South Africa
61
Spain
62
Sweden
63
Thailand
64
Turkey
66
Ukraine
67
United Kingdom
68
United States
69
Uzbekistan
70
Vietnam
71
Zambia
Article 7 — Prevention of Treaty Abuse
Reservation
Ireland is not making any reservation under this Article.
Notification of Choice of Optional Provisions
Pursuant to Article 7(17)(b) of the Convention, Ireland hereby chooses to apply Article 7(4).
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 7(17)(a) of the Convention, Ireland considers that the following agreements are not subject to a reservation under Article 7(15)(b) and contain a provision described in Article 7(2). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
3
Australia
Articles 11(6)2nd (part), 12(7), 13(7)
12
Chile
Articles 10(6), 11(7), 12(7)
21
Finland
Articles 11(7), 12(6), 13(6)
25
Greece
Articles 11(7), 12(7)
30
Israel
Articles 11(8), 12(7)
33
Kazakhstan
Article 29
42
Mexico
Articles 11(8), 12(7)
46
New Zealand
Articles 12(8), 13(7), 14(7)
47
Norway
Articles 11(6), 12(6)
62
Sweden
Articles 11(7), 12(6), 13(6)
67
United Kingdom
Articles 12(5), 20(3)
Article 8 — Dividend Transfer Transactions
Reservation
Ireland is not making any reservation under this Article.
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 8(4) of the Convention, Ireland considers that the following agreements contain a provision described in Article 8(1) that is not subject to a reservation described in Article 8(3)(b). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 10(2)(a)
2
Armenia
Article 10(2)(a)
6
Belarus
Article 10(2)(a)
10
Bulgaria
Article 10(2)(a)
11
Canada
Article 10(2)(a)
12
Chile
Article 10(2)(a)
13
China
Article 10(2)(a)
14
Croatia
Article 10(2)(a)
16
Czech Republic
Article 10(2)(a)
18
Egypt
Article 10(2)(a)
19
Estonia
Article 10(2)(a)
22
France
Article 9(1)
23
Georgia
Article 10(2)(a) & (b)(i)
25
Greece
Article 10(2)(a)
27
Hungary
Article 10(2)(a)
28
Iceland
Article 10(2)(a)
32
Japan
Article 11(2)
33
Kazakhstan
Article 10(2)(a)
36
Latvia
Article 10(2)(a)
37
Lithuania
Article 10(2)(a)
38
Luxembourg
Article 9(2)(b)(i)
39
Macedonia
Article 10(2)(a), 10(3)(a)
41
Malta
Article 10(2)(a)(i)
42
Mexico
Article 10(2)(a)
43
Moldova
Article 10(2)(a)
44
Montenegro
Article 10(2)(1)
45
Morocco
Article 10(2)(a)
47
Norway
Article 10(2)(a)
48
Pakistan
Article 10(2)(a)
50
Poland
Article 10(3)
55
Saudi Arabia
Article 10(2)
56
Serbia
Article 10(2)(1)
58
Slovak Republic
Article 10(3)
59
Slovenia
Article 10(2)(a)
60
South Africa
Article 10(2)(a)
61
Spain
Article 10(4)
64
Turkey
Article 10(2)(a)(i) & (ii) and (b)(i)
66
Ukraine
Article 10(2)(a)
67
United Kingdom
Article 11(1)(a)
69
Uzbekistan
Article 10(2)(a)
70
Vietnam
Article 10(2)(a)
Article 9 — Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property
Reservation
Pursuant to Article 9(6)(e) of the Convention, Ireland reserves the right for Article 9(1)(b) not to apply to its Covered Tax Agreements that include a provision of the type described in Article 9(1) that applies to the alienation of interests other than shares. The following agreements contain provisions that are within the scope of this reservation.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 13(4)
3
Australia
Article 14(1), 14(2)(b)(iii) and (iv), and 14(2)(c)(iii)
6
Belarus
Article 13(4)
8
Bosnia and Herzegovina
Article 13(4)
9
Botswana
Article 13(4)
11
Canada
Article 13(2)
12
Chile
Article 13(4)(b)
16
Czech Republic
Article 13(2)
17
Denmark
Article 13(2)
19
Estonia
Article 13(2)
20
Ethiopia
Article 13(4)
21
Finland
Article 14(2)
24
Ghana
Article 14(4)(b)
27
Hungary
Article 13(2)
30
Israel
Article 13(5)
33
Kazakhstan
Article 13(4)
36
Latvia
Article 13(2)
37
Lithuania
Article 13 (2)
40
Malaysia
Article 13(2)
42
Mexico
Article 13(2)
44
Montenegro
Article 13(4)
46
New Zealand
Article 15(2)
48
Pakistan
Article 13(2)
49
Panama
Article 13(5)
50
Poland
Article 13(2)
51
Portugal
Article 13(2)
52
Qatar
Article 13(4)
54
Russia
Article 13(2)(c)
55
Saudi Arabia
Article 13(4)
56
Serbia
Article 13(4)
58
Slovak Republic
Article 13(2)
61
Spain
Article 13(2)
62
Sweden
Article 14(2)
66
Ukraine
Article 13(2)
67
United Kingdom
Article 14(2)
69
Uzbekistan
Article 13(4)
70
Vietnam
Article 14(4)
71
Zambia
Article 13(4)
Notification of Choice of Optional Provisions
Pursuant to Article 9(8) of the Convention, Ireland hereby chooses to apply Article 9(4).
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 9(7) of the Convention, Ireland considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 13(4)
2
Armenia
Article 13(4)
3
Australia
Article 14(1), 14(2)(b)(iii) and (iv), and 14(2)(c)(iii)
4
Austria
Article 11(2)
5
Bahrain
Article 13(4)
6
Belarus
Article 13(4)
7
Belgium
No rule
8
Bosnia and Herzegovina
Article 13(4)
9
Botswana
Article 13(4)
10
Bulgaria
Article 13(2)
11
Canada
Article 13(2)
12
Chile
Article 13(4)(b)
13
China
Article 13(4)
14
Croatia
Article 13(2)
15
Cyprus
No rule
16
Czech Republic
Article 13(2)
17
Denmark
Article 13(2)
18
Egypt
Article 13(4)
19
Estonia
Article 13(2)
20
Ethiopia
Article 13(4)
21
Finland
Article 14(2)
22
France
No rule
23
Georgia
Article 13(2)
24
Ghana
Article 14(4)(b)
25
Greece
Article 13(2)
26
Hong Kong
Article 13(4)
27
Hungary
Article 13(2)
28
Iceland
Article 13(2)
29
India
Article 13(4)
30
Israel
Article 13(5)
31
Italy
No rule
32
Japan
No rule
33
Kazakhstan
Article 13(4)
34
Korea
Article 13(2)
35
Kuwait
Article 13(2)
36
Latvia
Article 13(2)
37
Lithuania
Article 13 (2)
38
Luxembourg
No rule
39
Macedonia
Article 13(2)
40
Malaysia
Article 13(2)
41
Malta
Article 13(2)
42
Mexico
Article 13(2)
43
Moldova
Article 13(4)
44
Montenegro
Article 13(4)
45
Morocco
Article 13(2)
46
New Zealand
Article 15(2)
47
Norway
Article 13(2)
48
Pakistan
Article 13(2)
49
Panama
Article 13(5)
50
Poland
Article 13(2)
51
Portugal
Article 13(2)
52
Qatar
Article 13(4)
53
Romania
Article 13(2)
54
Russia
Article 13(2)(c)
55
Saudi Arabia
Article 13(4)
56
Serbia
Article 13(4)
57
Singapore
Article 13(2)
58
Slovak Republic
Article 13(2)
59
Slovenia
Article 13(2)
60
South Africa
Article 13(2)
61
Spain
Article 13(2)
62
Sweden
Article 14(2)
63
Thailand
Article 13(2)
64
Turkey
Article 13(2)
65
United Arab Emirates
Article 14(4)
66
Ukraine
Article 13(2)
67
United Kingdom
Article 14(2)
68
United States of America
Article 13(2)
69
Uzbekistan
Article 13(4)
70
Vietnam
Article 14(4)
71
Zambia
Article 13(4)
Article 10 — Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
Reservation
Pursuant to Article 10(5)(a) of the Convention, Ireland reserves the right for the entirety of Article 10 not to apply to its Covered Tax Agreements.
Notification of Existing Provisions in Listed Agreements
Ireland is not making any notification under this Article.
Article 11 — Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents
Reservation
Pursuant to Article 11(3)(a) of the Convention, Ireland reserves the right for the entirety of Article 11 not to apply to its Covered Tax Agreements.
Notification of Existing Provisions in Listed Agreements
Ireland is not making any notification under this Article.
Article 12 — Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
Reservation
Pursuant to Article 12(4) of the Convention, Ireland reserves the right for the entirety of Article 12 not to apply to its Covered Tax Agreements.
Notification of Existing Provisions in Listed Agreements
Ireland is not making any notification under this Article.
Article 13 — Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
Reservation
Ireland is not making any reservation under this Article.
Notification of Choice of Optional Provisions
Pursuant to Article 13(7) of the Convention, Ireland hereby chooses to apply Option B under Article 13(1).
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 13(7) of the Convention, Ireland considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 5(5)
2
Armenia
Article 5(4)
3
Australia
Article 5(3)
4
Austria
Article 3(3)
5
Bahrain
Article 5(4)
6
Belarus
Article 5(5)
7
Belgium
Article 5(3)
8
Bosnia and Herzegovina
Article 5(4)
9
Botswana
Article 5(4)
10
Bulgaria
Article 5(5)
11
Canada
Article 5(4)
12
Chile
Article 5(4)
13
China
Article 5(4)
14
Croatia
Article 5(4)
15
Cyprus
Article 4(3)
16
Czech Republic
Article 5(4)
17
Denmark
Article 5(4)
18
Egypt
Article 5(5)
19
Estonia
Article 5(4)
20
Ethiopia
Article 5(4)
21
Finland
Article 5(5)
22
France
Article 2(9)(b)
23
Georgia
Article 5(5)
24
Ghana
Article 5(4)
25
Greece
Article 5(4)
26
Hong Kong
Article 5(4)
27
Hungary
Article 5(4)
28
Iceland
Article 5(4)
29
India
Article 5(5)
30
Israel
Article 5(4)
31
Italy
Article 4(3)
32
Japan
Article 6(3)
33
Kazakhstan
Article 5(4)
34
Korea
Article 5(6)
35
Kuwait
Article 5(6)
36
Latvia
Article 5(4)
37
Lithuania
Article 5(4)
38
Luxembourg
Article 4(3)
39
Macedonia
Article 5(5)
40
Malaysia
Article 5(4)
41
Malta
Article 5(5)
42
Mexico
Article 5(4)
43
Moldova
Article 5(5)
44
Montenegro
Article 5(5)
45
Morocco
Article 5(5)
46
New Zealand
Article 5(5)
47
Norway
Article 5(4)
48
Pakistan
Article 5(4)
49
Panama
Article 5(4)
50
Poland
Article 5(4)
51
Portugal
Article 5(4)
52
Qatar
Article 5(4)
53
Romania
Article 5(4)
54
Russia
Article 5(4)
55
Saudi Arabia
Article 5(4)
56
Serbia
Article 5(4)
57
Singapore
Article 5(4)
58
Slovak Republic
Article 5(4)
59
Slovenia
Article 5(5)
60
South Africa
Article 5(4)
61
Spain
Article 5(4)
62
Sweden
Article 5(5)
63
Thailand
Article 5(5)
64
Turkey
Article 5(5)
65
United Arab Emirates
Article 6(4)
66
Ukraine
Article 5(5)
67
United Kingdom
Article 5(3)
68
United States of America
Article 5(4)
69
Uzbekistan
Article 5(4)
70
Vietnam
Article 5(5)
71
Zambia
Article 5(4)
Article 14 — Splitting-up of Contracts
Reservation
Pursuant to Article 14(3)(b) of the Convention, Ireland reserves the right for the entirety of Article 14 not to apply with respect to provisions of its Covered Tax Agreements relating to the exploration for or exploitation of natural resources. The following agreements contain provisions that are within the scope of this reservation.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
2
Armenia
Article 22(3)
5
Bahrain
Article 21(2)
8
Bosnia and Herzegovina
Article 22(3)
9
Botswana
Article 22(3)
11
Canada
Article 22(3)
17
Denmark
Article 22(2)
19
Estonia
Article 22(4)
20
Ethiopia
Article 23(3)
21
Finland
Article 23(3)
24
Ghana
Article 24(3)
25
Greece
Article 23(3)
28
Iceland
Article 22(3)
33
Kazakhstan
Article 22(3)
36
Latvia
Article 22(4)
37
Lithuania
Article 22(4)
47
Norway
Article 21(3)
48
Pakistan
Article 22(3)
49
Panama
Article 21(3)
50
Poland
Article 23(3)
53
Romania
Article 23(3)
56
Serbia
Article 5(3)(2)
57
Singapore
Article 22(3)
60
South Africa
Article 21(3)
62
Sweden
Article 23(3)
68
United States of America
Article 21(3)
69
Uzbekistan
Article 24(3)
71
Zambia
Article 21(3)
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 14(4) of the Convention, Ireland considers that the following agreement contains a provision described in Article 14(2) that is not subject to a reservation under Article 14(3)(b). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
12
Chile
Article 5(3)(a)
Article 15 — Definition of a Person Closely Related to an Enterprise
Reservation
Ireland is not making any reservation under this Article.
Article 16 — Mutual Agreement Procedure
Reservation
Ireland is not making any reservation under this Article.
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 16(6)(a) of the Convention, Ireland considers that the following agreements contain a provision described in Article 16(4)(a)(i). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 24(1), first sentence
2
Armenia
Article 26(1), first sentence
3
Australia
Article 26(1), first sentence
4
Austria
Article 24(1)
5
Bahrain
Article 24(1), first sentence
6
Belarus
Article 24(1), first sentence
7
Belgium
Article 25(1), first sentence
8
Bosnia and Herzegovina
Article 25(1), first sentence
9
Botswana
Article 25(1), first sentence
10
Bulgaria
Article 25(1), first sentence
11
Canada
Article 25(1), first sentence
12
Chile
Article 23(1), first sentence
13
China
Article 25(1), first sentence
14
Croatia
Article 24(1), first sentence
15
Cyprus
Article 24(1)
16
Czech Republic
Article 26(1), first sentence
17
Denmark
Article 25(1), first sentence
18
Egypt
Article 25(1), first sentence
19
Estonia
Article 25(1), first sentence
20
Ethiopia
Article 26(1), first sentence
21
Finland
Article 26(1), first sentence
22
France
Article 24(1), first sentence
23
Georgia
Article 24(1), first sentence
24
Ghana
Article 27(1), first sentence
25
Greece
Article 26(1), first sentence
26
Hong Kong
Article 23(1), first sentence
27
Hungary
Article 25(1), first sentence
28
Iceland
Article 25(1), first sentence
29
India
Article 25(1), first sentence
30
Israel
Article 25(1), first sentence
31
Italy
Article 24(1), first sentence
32
Japan
Article 27(1)
33
Kazakhstan
Article 25(1), 1st sentence
34
Korea
Article 25(1), first sentence
35
Kuwait
Article 24(1), first sentence
36
Latvia
Article 25(1), first sentence
37
Lithuania
Article 25(1), first sentence
38
Luxembourg
Article 26(1), first sentence
39
Macedonia
Article 23(1), first sentence
40
Malaysia
Article 26(1), first sentence
41
Malta
Article 24(1), first sentence
42
Mexico
Article 24(1)
43
Moldova
Article 23(1), first sentence
44
Montenegro
Article 24(1), first sentence
45
Morocco
Article 25(1), first sentence
46
New Zealand
Article 26(1), first sentence
47
Norway
Article 26(1), first sentence
48
Pakistan
Article 25(1), first sentence
49
Panama
Article 24(1), first sentence
50
Poland
Article 26(1), first sentence
51
Portugal
Article 25(1), first sentence
52
Qatar
Article 25(1), first sentence
53
Romania
Article 26(1), first sentence
54
Russia
Article 26(1), first sentence
55
Saudi Arabia
Article 24(1), first sentence
56
Serbia
Article 24(1), first sentence
57
Singapore
Article 25(1), first sentence
58
Slovak Republic
Article 25(1), first sentence
59
Slovenia
Article 25(1), first sentence
60
South Africa
Article 25(1), first sentence
61
Spain
Article 25(1), first sentence
62
Sweden
Article 27(1), first sentence
63
Thailand
Article 25(1), first sentence
64
Turkey
Article 25(1), first sentence
65
United Arab Emirates
Article 23(1), first sentence
66
Ukraine
Article 24(1), first sentence
67
United Kingdom
Article 24(1)
69
Uzbekistan
Article 26(1), first sentence
70
Vietnam
Article 26(1), first sentence
71
Zambia
Article 25(1), first sentence
Pursuant to Article 16(6)(b)(i) of the Convention, Ireland considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
7
Belgium
Article 25(1), second sentence
11
Canada
Article 25(1), second sentence
31
Italy
Article 24(1), second sentence
51
Portugal
Article 25(1), second sentence
Pursuant to Article 16(6)(b)(ii) of the Convention, Ireland considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 24(1), second sentence
2
Armenia
Article 26(1), second sentence
3
Australia
Article 26(1), second sentence
5
Bahrain
Article 24(1), second sentence
6
Belarus
Article 24(1), second sentence
8
Bosnia and Herzegovina
Article 25(1), second sentence
9
Botswana
Article 25(1), second sentence
10
Bulgaria
Article 25(1), second sentence
13
China
Article 25(1), second sentence
14
Croatia
Article 24(1), second sentence
16
Czech Republic
Article 26(1), second sentence
17
Denmark
Article 25(1), second sentence
18
Egypt
Article 25(1), second sentence
19
Estonia
Article 25(1), second sentence
20
Ethiopia
Article 26(1), second sentence
21
Finland
Article 26(1), second sentence
23
Georgia
Article 24(1), second sentence
24
Ghana
Article 27(1), second sentence
25
Greece
Article 26(1), second sentence
26
Hong Kong
Article 23(1), second sentence
27
Hungary
Article 25(1), second sentence
28
Iceland
Article 25(1), second sentence
29
India
Article 25(1), second sentence
30
Israel
Article 25(1), second sentence
33
Kazakhstan
Article 25(1), second sentence
34
Korea
Article 25(1), second sentence
35
Kuwait
Article 24(1), second sentence
36
Latvia
Article 25(1), second sentence
37
Lithuania
Article 25(1), second sentence
39
Macedonia
Article 23(1), second sentence
40
Malaysia
Article 26(1), second sentence
41
Malta
Article 24(1), second sentence
43
Moldova
Article 23(1), second sentence
44
Montenegro
Article 24(1), second sentence
45
Morocco
Article 25(1), second sentence
46
New Zealand
Article 26(1), second sentence
47
Norway
Article 26(1), second sentence
48
Pakistan
Article 25(1), second sentence
49
Panama
Article 24(1), second sentence
50
Poland
Article 26(1), second sentence
52
Qatar
Article 25(1), second sentence
53
Romania
Article 26(1), second sentence
54
Russia
Article 26(1), second sentence
55
Saudi Arabia
Article 24(1), second sentence
56
Serbia
Article 24(1), second sentence
57
Singapore
Article 25(1), second sentence
58
Slovak Republic
Article 25(1), second sentence
59
Slovenia
Article 25(1), second sentence
60
South Africa
Article 25(1), second sentence
61
Spain
Article 25(1), second sentence
62
Sweden
Article 27(1), second sentence
63
Thailand
Article 25(1), second sentence
64
Turkey
Article 25(1), second sentence
65
United Arab Emirates
Article 23(1), second sentence
66
Ukraine
Article 24(1), second sentence
69
Uzbekistan
Article 26(1), second sentence
70
Vietnam
Article 26(1), second sentence
71
Zambia
Article 25(1), second sentence
Notification of Listed Agreements Not Containing Existing Provisions
Pursuant to Article 16(6)(c)(i) of the Convention, Ireland considers that the following agreement does not include the provisions described in Article 16(4)(b)(i).
Listed Agreement Number
Other Contracting Jurisdiction
7
Belgium
Pursuant to Article 16(6)(c)(ii) of the Convention, Ireland considers that the following agreements do not contain a provision described in Article 16(4)(b)(ii).
Listed Agreement Number
Other Contracting Jurisdiction
3
Australia
4
Austria
7
Belgium
11
Canada
12
Chile
15
Cyprus
18
Egypt
22
France
31
Italy
32
Japan
34
Korea
38
Luxembourg
42
Mexico
46
New Zealand
51
Portugal
58
Slovak Republic
61
Spain
62
Sweden
63
Thailand
67
United Kingdom
Pursuant to Article 16(6)(d)(i) of the Convention, Ireland considers that the following agreement(s) do(es) not include the provisions described in Article 16(4)(c)(i).
Listed Agreement Number
Other Contracting Jurisdiction
3
Australia
7
Belgium
22
France
Pursuant to Article 16(6)(d)(ii) of the Convention, Ireland considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii).
Listed Agreement Number
Other Contracting Jurisdiction
3
Australia
7
Belgium
10
Bulgaria
11
Canada
12
Chile
14
Croatia
2
16
Czech Republic
18
Egypt
19
Estonia
21
Finland
25
Greece
28
Iceland
34
Korea
36
Latvia
37
Lithuania
39
Macedonia
3
42
Mexico
43
Moldova
50
Poland
51
Portugal
53
Romania
54
Russia
57
Singapore
58
Slovak Republic
64
Turkey
66
Ukraine
67
United Kingdom
70
Vietnam
Article 17 — Corresponding Adjustments
Reservation
Pursuant to Article 17(3)(a) of the Convention, Ireland reserves the right for the entirety of Article 17 not to apply to its Covered Tax Agreements that already contain a provision described in Article 17(2). The following agreements contain provisions that are within the scope of this reservation.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
1
Albania
Article 9(2)
2
Armenia
Article 9(2)
3
Australia
Article 10(4)
5
Bahrain
Article 9(2)
6
Belarus
Article 9(2)
8
Bosnia and Herzegovina
Article 9(2)
9
Botswana
Article 9(2)
10
Bulgaria
Article 9(2)
11
Canada
Article 9(2)
12
Chile
Article 9(2)
13
China
Article 9(2)
14
Croatia
Article 9(2)
17
Denmark
Article 9(2)
18
Egypt
Article 9(2)
19
Estonia
Article 9(2)
20
Ethiopia
Article 9(2)
21
Finland
Article 10(2)
23
Georgia
Article 9(2)
24
Ghana
Article 9(2)
25
Greece
Article 9(2)
26
Hong Kong
Article 9(2)
27
Hungary
Article 9(2)
28
Iceland
Article 9(2)
29
India
Article 9(2)
30
Israel
Article 9(2)
33
Kazakhstan
Article 9(2)
35
Kuwait
Article 9(2)
36
Latvia
Article 9(2)
37
Lithuania
Article 9(2)
39
Macedonia
Article 9(2)
40
Malaysia
Article 9(2)
41
Malta
Article 9(2)
43
Moldova
Article 9(2)
44
Montenegro
Article 9(2)
45
Morocco
Article 9(2)
46
New Zealand
Article 11(2)
48
Pakistan
Article 9(2)
49
Panama
Article 9(2)
50
Poland
Article 9(2)
51
Portugal
Article 9(2)
52
Qatar
Article 9(2)
53
Romania
Article 9(2)
54
Russia
Article 9(2)
55
Saudi Arabia
Article 9(2)
56
Serbia
Article 9(2)
58
Slovak Republic
Article 9(2)
59
Slovenia
Article 9(2)
60
South Africa
Article 9(2)
61
Spain
Article 9(2)
62
Sweden
Article 10(2)
63
Thailand
Article 9(2)
64
Turkey
Article 9(2)
65
United Arab Emirates
Article 10(2)
66
Ukraine
Article 9(2)
68
United States of America
Article 9(2)
69
Uzbekistan
Article 9(2)
70
Vietnam
Article 9(2)
71
Zambia
Article 9(2)
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 17(4) of the Convention, Ireland considers that the following agreement(s) include(s) a provision described in Article 17(2). The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
16
Czech Republic
Article 9(2)
47
Norway
Article 9(2) and 26(3)
57
Singapore
Article 9(2)
67
United Kingdom
Article 21(4)
Article 18 — Choice to Apply Part VI
Notification of Choice of Optional Provisions
Pursuant to Article 18 of the Convention, Ireland hereby chooses to apply Part VI.
Article 19 — Mandatory Binding Arbitration
Reservation
Pursuant to Article 19(12) of the Convention, Ireland reserves the right for the following rules to apply with respect to its Covered Tax Agreements notwithstanding the other provisions of Article 19
a) any unresolved issue arising from a mutual agreement procedure case otherwise within the scope of the arbitration process provided for by the Convention shall not be submitted to arbitration, if a decision on this issue has already been rendered by a court or administrative tribunal of either Contracting Jurisdiction;
b) if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a decision concerning the issue is rendered by a court or administrative tribunal of one of the Contracting Jurisdictions, the arbitration process shall terminate.
Article 23 — Type of Arbitration Process
Reservation
Ireland is not making any reservation under this Article.
Notification of Choice of Optional Provisions
Pursuant to Article 23(4) of the Convention, Ireland hereby chooses to apply Article 23(5).
Article 24 — Agreement on a Different Resolution
Notification of Choice of Optional Provisions
Pursuant to Article 24(1) of the Convention, Ireland hereby chooses to apply Article 24(2).
Reservation
Ireland is not making any reservation under this Article.
Article 26 — Compatibility
Reservation
Ireland is not making any reservation under this Article.
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 26(1) of the Convention, Ireland considers that the following agreements are not within the scope of a reservation under Article 26(4) and contain a provision that provides for arbitration of unresolved issues arising from a mutual agreement procedure case. The article and paragraph number of each such provision is identified below.
Listed Agreement Number
Other Contracting Jurisdiction
Provision
11
Canada
Article 25(6)
30
Israel
Article 25(5)
42
Mexico
Article 24(5)
68
United States of America
Article 26(5)
Article 28 — Reservations
Reservation Formulated for Scope of Arbitration
Pursuant to Article 28(2)(a) of the Convention, Ireland formulates the following reservations with respect to the scope of cases that shall be eligible for arbitration under the provisions of Part VI.
Notwithstanding paragraph 1 of Article 19 (Mandatory Binding Arbitration) a case may not be submitted to arbitration if the case is connected with
1.
Serious penalties.
Ireland reserves the right to exclude from the scope of Part VI cases connected with actions for which the taxpayer or a related person (or a person acting for either the taxpayer or a related person) is liable to a penalty as a result of deliberate behaviour in accordance with Section 1077E Taxes Consolidation Act 1997. For this purpose, ‘deliberate behaviour’ is to be interpreted in accordance with the guidance contained in the Code of Practice for Revenue Audits and other Compliance Interventions, which will be reviewed on an on-going basis and may be modified to reflect changes in legislation and emerging practices. Any subsequent provisions replacing, amending or updating Section 1077E Taxes Consolidation Act 1997 would also be comprehended. Ireland shall notify the Depositary of any such subsequent provisions.
2.
Domestic anti-avoidance.
Ireland reserves the right to exclude from the scope of Part VI cases involving the application of Ireland’s domestic anti-avoidance rules contained in Section 811 and Section 811A Taxes Consolidation Act 1997. Any subsequent provisions replacing, amending or updating these anti-avoidance rules would also be comprehended. Ireland shall notify the Depositary of any such subsequent provisions.
Notification of Observation to the Reservation Made by the Other Contracting Jurisdiction
4
Ireland is not making any notification under this Article.
Article 35 — Entry into Effect
Ireland is not making any reservation or notification under this Article.
Article 36 — Entry into Effect of Part VI
Reservation
Pursuant to Article 36(2) of the Convention, Ireland reserves the right for Part VI to apply to a case presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which the Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to that specific case.
Notification of Mutual Agreement on Entry into Effect with respect to Cases Prior to Entry into Force of the Convention
Ireland is not making any notification under this Article.
GIVEN under the Official Seal of the Government,
23 October 2018.
LEO VARADKAR,
Taoiseach.
EXPLANTORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation).
This Order gives the force of law in Ireland to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Multilateral Convention) and confirms the options, reservations and notifications to be adopted by Ireland at the time of ratification of the Multilateral Convention. The Multilateral Convention allows Ireland to implement measures to strengthen Ireland’s existing tax treaties to protect against tax avoidance strategies that inappropriately use tax treaties to artificially shift profits to low- or non-tax locations. The Multilateral Convention also allows for improved dispute resolution mechanisms.
1Ireland understands that India considers that the treaty entered into force on 26.12.2001.
2The sentence is included, but is limited to taxes covered by the treaty.
3The sentence is included, but is limited to taxes covered by the treaty.
4This notification would not be provided with respect to all Covered Tax Agreements at the time of signature or deposit of the instrument of ratification, acceptance or approval. In such case, it would be provided as a separate notification in accordance with the timeline described in Article 28(2)(b).
4. A withdrawal or replacement of a reservation made under paragraph 4 of Article 26 (Compatibility) pursuant to paragraph 9 of Article 28 (Reservations), or the withdrawal of an objection to a reservation made under paragraph 2 of Article 28 (Reservations) which results in the application of Part VI (Arbitration) between two Contracting Jurisdictions to a Covered Tax Agreement, shall have effect according to subparagraphs a) and b) of paragraph 1 of this Article, except that the references to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” or “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”, respectively.
5. An additional notification made pursuant to subparagraph p) of paragraph 1 of Article 29 (Notifications) shall have effect according to subparagraphs a) and b) of paragraph 1, except that the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the additional notification”.
Article 37 — Withdrawal
6. A Party may reserve the right for paragraph 4 not to apply with respect to its Covered Tax Agreements.
7. a) A Party may reserve the right to replace
i) the references in paragraphs 1 and 4 to “the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”; and
ii) the references in paragraph 5 to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”;
iii) the references in subparagraph a) of paragraph 9 of Article 28 (Reservations) to “on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation”; and
iv) the reference in subparagraph b) of paragraph 9 of Article 28 (Reservations) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that specific Covered Tax Agreement”;
v) the references in subparagraph a) of paragraph 6 of Article 29 (Notifications) to “on the date of the communication by the Depositary of the additional notification”; and
vi) the reference in subparagraph b) of paragraph 6 of Article 29 (Notifications) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax Agreement”;
vii) the references in paragraphs 1 and 2 of Article 36 (Entry into Effect of Part VI) to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”; and
viii) the reference in paragraph 3 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
ix) the references in paragraph 4 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” and “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”; and
x) the reference in paragraph 5 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the additional notification”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement”.
b) A Party making a reservation in accordance with subparagraph a) shall notify the confirmation of the completion of its internal procedures simultaneously to the Depositary and the other Contracting Jurisdiction(s).
c) If one or more Contracting Jurisdictions to a Covered Tax Agreement makes a reservation under this paragraph, the date of entry into effect of the provisions of the Convention, of the withdrawal or replacement of a reservation, of an additional notification with respect to that Covered Tax Agreement, or of Part VI (Arbitration) shall be governed by this paragraph for all Contracting Jurisdictions to the Covered Tax Agreement.
Article 36 — Entry into Effect of Part VI
8. For reservations made pursuant to each of the following provisions, a list of agreements notified pursuant to clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) that are within the scope of the reservation as defined in the relevant provision (and, in the case of a reservation under any of the following provisions other than those listed in subparagraphs c), d) and n), the article and paragraph number of each relevant provision) must be provided when such reservations are made
a) Subparagraphs b), c), d), e) and g) of paragraph 5 of Article 3 (Transparent Entities);
b) Subparagraphs b), c) and d) of paragraph 3 of Article 4 (Dual Resident Entities);
c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation);
d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement);
e) Subparagraphs b) and c) of paragraph 15 of Article 7 (Prevention of Treaty Abuse);
f) Clauses i), ii), and iii) of subparagraph b) of paragraph 3 of Article 8 (Dividend Transfer Transactions);
g) Subparagraphs d), e) and f) of paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
h) Subparagraphs b) and c) of paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
i) Subparagraph b) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
j) Subparagraph b) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
k) Subparagraph b) of paragraph 3 of Article 14 (Splitting-up of Contracts);
l) Subparagraph b) of paragraph 5 of Article 16 (Mutual Agreement Procedure);
m) Subparagraph a) of paragraph 3 of Article 17 (Corresponding Adjustments);
n) Paragraph 6 of Article 23 (Type of Arbitration Process); and
o) Paragraph 4 of Article 26 (Compatibility).
The reservations described in subparagraphs a) through o) above shall not apply to any Covered Tax Agreement that is not included on the list described in this paragraph.
9. Any Party which has made a reservation in accordance with paragraph 1 or 2 may at any time withdraw it or replace it with a more limited reservation by means of a notification addressed to the Depositary. Such Party shall make any additional notifications pursuant to paragraph 6 of Article 29 (Notifications) which may be required as a result of the withdrawal or replacement of the reservation. Subject to paragraph 7 of Article 35 (Entry into Effect), the withdrawal or replacement shall take effect
a) with respect to a Covered Tax Agreement solely with States or jurisdictions that are Parties to the Convention when the notification of withdrawal or replacement of the reservation is received by the Depositary
i) for reservations in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
ii) for reservations in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the notification of withdrawal or replacement: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Article 29 — Notifications
10. The competent authorities of the Contracting Jurisdictions shall by mutual agreement (pursuant to the article of the relevant Covered Tax Agreement regarding procedures for mutual agreement) settle the mode of application of the provisions contained in this Part, including the minimum information necessary for each competent authority to undertake substantive consideration of the case. Such an agreement shall be concluded before the date on which unresolved issues in a case are first eligible to be submitted to arbitration and may be modified from time to time thereafter.
11. For purposes of applying this Article to its Covered Tax Agreements, a Party may reserve the right to replace the two-year period set forth in subparagraph b) of paragraph 1 with a three-year period.
12. A Party may reserve the right for the following rules to apply with respect to its Covered Tax Agreements notwithstanding the other provisions of this Article
a) any unresolved issue arising from a mutual agreement procedure case otherwise within the scope of the arbitration process provided for by this Convention shall not be submitted to arbitration, if a decision on this issue has already been rendered by a court or administrative tribunal of either Contracting Jurisdiction;
b) if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a decision concerning the issue is rendered by a court or administrative tribunal of one of the Contracting Jurisdictions, the arbitration process shall terminate.
Article 20 — Appointment of Arbitrators
13. For the purposes of the Simplified Limitation on Benefits Provision
a) the term “recognised stock exchange” means
i) any stock exchange established and regulated as such under the laws of either Contracting Jurisdiction; and
ii) any other stock exchange agreed upon by the competent authorities of the Contracting Jurisdictions;
b) the term “principal class of shares” means the class or classes of shares of a company which represents the majority of the aggregate vote and value of the company or the class or classes of beneficial interests of an entity which represents in the aggregate a majority of the aggregate vote and value of the entity;
c) the term “equivalent beneficiary” means any person who would be entitled to benefits with respect to an item of income accorded by a Contracting Jurisdiction to a Covered Tax Agreement under the domestic law of that Contracting Jurisdiction, the Covered Tax Agreement or any other international instrument which are equivalent to, or more favourable than, benefits to be accorded to that item of income under the Covered Tax Agreement; for the purposes of determining whether a person is an equivalent beneficiary with respect to dividends, the person shall be deemed to hold the same capital of the company paying the dividends as such capital the company claiming the benefit with respect to the dividends holds;
d) with respect to entities that are not companies, the term “shares” means interests that are comparable to shares;
e) two persons shall be “connected persons” if one owns, directly or indirectly, at least 50 per cent of the beneficial interest in the other (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company’s shares) or another person owns, directly or indirectly, at least 50 per cent of the beneficial interest (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company’s shares) in each person; in any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same person or persons.
14. The Simplified Limitation on Benefits Provision shall apply in place of or in the absence of provisions of a Covered Tax Agreement that would limit the benefits of the Covered Tax Agreement (or that would limit benefits other than a benefit under the provisions of the Covered Tax Agreement relating to residence, associated enterprises or non-discrimination or a benefit that is not restricted solely to residents of a Contracting Jurisdiction) only to a resident that qualifies for such benefits by meeting one or more categorical tests.
15. A Party may reserve the right
a) for paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to adopt a combination of a detailed limitation on benefits provision and either rules to address conduit financing structures or a principal purpose test, thereby meeting the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package; in such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard;
b) for paragraph 1 (and paragraph 4, in the case of a Party that has chosen to apply that paragraph) not to apply to its Covered Tax Agreements that already contain provisions that deny all of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits;
c) for the Simplified Limitation on Benefits Provision not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 14.
16. Except where the Simplified Limitation on Benefits Provision applies with respect to the granting of benefits under a Covered Tax Agreement by one or more Parties pursuant to paragraph 7, a Party that chooses pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision may reserve the right for the entirety of this Article not to apply with respect to its Covered Tax Agreements for which one or more of the other Contracting Jurisdictions has not chosen to apply the Simplified Limitation on Benefits Provision. In such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package.
17. a) Each Party that has not made the reservation described in subparagraph a) of paragraph 15 shall notify the Depositary of whether each of its Covered Tax Agreements that is not subject to a reservation described in subparagraph b) of paragraph 15 contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 (and where applicable, paragraph 4). In other cases, paragraph 1 (and where applicable, paragraph 4) shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1 (and where applicable, paragraph 4). A Party making a notification under this subparagraph may also include a statement that while such Party accepts the application of paragraph 1 alone as an interim measure, it intends where possible to adopt a limitation on benefits provision, in addition to or in replacement of paragraph 1, through bilateral negotiation.
b) Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification.
c) Each Party that chooses to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6 shall notify the Depositary of its choice. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
d) Each Party that does not choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, but chooses to apply either subparagraph a) or b) of paragraph 7 shall notify the Depositary of its choice of subparagraph. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
e) Where all Contracting Jurisdictions have made a notification under subparagraph c) or d) with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the Simplified Limitation on Benefits Provision. In other cases, the Simplified Limitation on Benefits Provision shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with the Simplified Limitation on Benefits Provision.
Article 8 — Dividend Transfer Transactions
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of
26
th October
, 2018.
WHEREAS it is enacted by section 826(1E) (inserted by
section 80
of the
Finance Act 2017
(No. 41 of 2017)) of the
Taxes Consolidation Act 1997
(No. 39 of 1997) that where the Government by order declare—
(
a
) that it has become a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting which was done at Paris on the 24th day of November 2016 (in this Order referred to as the “Multilateral Convention”), for the purposes of the modification of arrangements of the type referred to in subsection (1) of section 826 of the said Taxes Consolidation Act 1997, such that—
(i) the extent to which the Government wishes to modify each such arrangement is specified in full in the reservations and notifications made to the Secretary-General of the Organisation for Economic Co-operation and Development (in this Order referred to as the “Depository”) in accordance with the Multilateral Convention,
(ii) any such arrangement may only be modified where the government of the territory outside the State with which the arrangement has been made has completed its own internal ratification procedures in relation to the Multilateral Convention and has notified that arrangement to the Depository, and
(iii) a provision of any such arrangement may only be modified to the extent that the government of the territory outside the State with which the arrangement has been made has specified the provision in its notifications made to the Depository in accordance with the Multilateral Convention and there is no incompatibility between the specification of that government and the specification made under subparagraph (i);
(
b
) that it is expedient that the Multilateral Convention should have the force of law,
(
c
) that the reservations and notifications made to the Depository in accordance with the Multilateral Convention are confirmed, and
(
d
) that the order so made is referred to in Part 5 of Schedule 24A to the
Taxes Consolidation Act 1997
,
then, subject to section 826 of that Act, the Multilateral Convention shall, notwithstanding any enactment, have the force of law as if such order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 5 of Schedule 24A;
AND WHEREAS it is further enacted by section 826(6) of the
Taxes Consolidation Act 1997
that where such an order is proposed to be made, a draft of the order 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 the following 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 826(1E) of the
Taxes Consolidation Act 1997
, hereby order as follows