TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Arbitration Convention

A new Statutory Instrument, SI 112 of 2006, extends the double tax arrangements under TCA97 s826 to the ten new EU members.

SI 112 of 2006 brings into law in Ireland the admission to the Convention between the Member States of the European Communities on the elimination of double taxation, in connection with the adjustment of profits of associated enterprises of the ten newest Member States of the European Community being the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.

Effectively, it is an update to the existing conventions and protocols in place among the EU member states. Every member state must have ratified the arrangements. There are no declarations by either Ireland or the United Kingdom which change the existing arrangements for the countries.