Taxes Consolidation Act, 1997 (Number 39 of 1997)
PART 35
Double Taxation Relief
CHAPTER 1
Principal reliefs
826Agreements for relief from double taxation.
[ITA67 s361; FA74 s86 and Sch2 PtI; CTA76 s22(2), s23(1) and s166(1) and Sch4 PtI; FA83 s47(4)]
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(1) Where 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—
(a) income tax;
(b) corporation tax in respect of income and chargeable gains;
(c) 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, then, subject to [2]>this section and sections 168 and [2]>this section and section 835, the arrangements shall, notwithstanding any enactment<[2], have the force of law.[1]>833 to<[1] 835, the arrangements shall, notwithstanding any enactment other than section 168<[2]
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(1) Where 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—
(a) affording relief from double taxation in respect of—
(i) income tax;
(ii) corporation tax in respect of income and chargeable gains;
(iii) any taxes of a similar character imposed by the laws of the State or by the laws of that territory,
or
(b) exchanging information for the purposes of the prevention and detection of tax evasion in respect of the taxes specified in paragraph (a),
and that it is expedient that those arrangements should have the force of law, then, subject to this section and section 835, the arrangements shall, notwithstanding any enactment, have the force of law.
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(1) Where—
(a) 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—
(i) affording relief from double taxation in respect of—
(I) income tax,
(II) corporation tax in respect of income and chargeable gains (or, in the case of arrangements made before the enactment of the Corporation Tax Act 1976, corporation profits tax),
(III) capital gains tax,
(IV) any taxes of a similar character,
imposed by the laws of the State or by the laws of that territory, and
(ii) in the case of taxes of any kind or description imposed by the laws of the State or the laws of that territory—
(I) exchanging information for the purposes of the prevention and detection of tax evasion, [5]>or<[5]
(II) granting relief from taxation under the laws of that territory to persons who are resident in the State for the purposes of tax, [6]>or<[6]
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(III) collecting and recovering tax (including interest, penalties and costs in connection with such tax) for the purposes of the prevention of tax evasion,
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and that it is expedient that those arrangements should have the force of law, and
(b) the order so made is referred to in Part 1 of Schedule 24A,
then, subject to this section and to the extent provided for in this section, the arrangements shall, notwithstanding any enactment, have the force of law as if each such order were an Act of the Oireachtas on and from the date of—
(A) the insertion of Schedule 24A into this Act, or
(B) the insertion of a reference to the order into Part 1 of Schedule 24A,
whichever is the later.
(1A) Where—
(a) 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 of air transport undertakings and their employees in respect of all taxes which are or may become chargeable on profits, income and capital gains imposed by the laws of the State or the laws of that territory, and that it is expedient that those arrangements should have the force of law, and
(b) the order so made is referred to in Part 2 of Schedule 24A,
then, subject to this section and to the extent provided for in this section, the arrangements shall, notwithstanding any enactment, have the force of law as if each such order were an Act of the Oireachtas on and from the date of—
(i) the insertion of Schedule 24A into this Act, or
(ii) the insertion of a reference to the order into Part 2 of Schedule 24A,
whichever is the later.
(1B) Where—
(a) 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—
(i) exchanging information for the purposes of the prevention and detection of tax evasion in the case of taxes of any kind or description imposed by the law of the State or the laws of that territory,
(ii) such other matters relating to affording relief from double taxation as the Government consider appropriate,
and that it is expedient that those arrangements should have the force of law, and
(b) the order so made is specified in Part 3 of Schedule 24A,
then, subject to this section, the arrangements shall, notwithstanding any enactment, have the force of law as if each such order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 3 of Schedule 24A.
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(1C) Where—
(a) the Government by order declares that it has become a signatory to the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on the 25th day of January 1988, or any Protocol to the Convention, for the purposes of the prevention and detection of tax evasion in the case of taxes of any kind or description imposed by the laws of the State or the laws of the territories of the signatories other than the State to the Convention and that it is expedient that the Convention, or any Protocol to the Convention, should have the force of law, and
(b) the order so made is referred to in Part 4 of Schedule 24A,
then, subject to this section, the Convention or any Protocol to the Convention shall, notwithstanding any enactment, have the force of law as if the order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 4 of Schedule 24A.
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(1D) Where—
(a) the Government by order declare—
(i) that arrangements, in relation to any matter referred to in subparagraph (i) or (ii) of subsection (1)(a) and specified in the order, have been made with an authority, other than a government, of a territory outside the State, and
(ii) that it is expedient that those arrangements should have the force of law,
and
(b) the order so made is referred to in Part 1 of Schedule 24A,
then, subject to this section and to the extent provided for in this section, the arrangements shall, notwithstanding any enactment, have the force of law as if each such order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 1 of Schedule 24A
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(1E) Where——
(a) the Government by order declare——
(i) that it has become a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (in this section referred to as the ‘Multilateral Convention’) which was done at Paris on the 24th day of November 2016, for the purposes of the modification of arrangements of the type specified in subsection (1), 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 section 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 clause (I),
and
(ii) that it is expedient that the Multilateral Convention should have the force of law,
and
(b) the order so made is referred to in Part 5 of Schedule 24A,
then, this section shall apply with any modifications necessary to give effect to this subsection, and notwithstanding any other enactment, the Multilateral Convention shall have the force of law as if the 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.
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(2) Schedule 24 shall apply where arrangements which have the force of law by virtue of this section provide that tax payable under the laws of the territory concerned shall be allowed as a credit against tax payable in the State.
(3) Any arrangements to which the force of law is given under this section may include provision for relief from tax for periods before the passing of this Act or before the making of the arrangements and provisions as to income or chargeable gains which is or are not subject to double taxation, and subsections (1) and (2) shall apply accordingly.
(4) For the purposes of subsection (1), arrangements made with the head of a foreign state shall be regarded as made with the government of that state.
(5) Any order made under this section may be revoked by a subsequent order, and any such revoking order may contain such transitional provisions as appear to the Government to be necessary or expedient.
(6) Where an order is proposed to be made under this section, 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.
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(7) Where any arrangements have the force of law by virtue of this section, the obligation as to secrecy imposed by any enactment shall not prevent the Revenue Commissioners or any authorised officer of the Revenue Commissioners from disclosing to any authorised officer of the government with which the arrangements are made such information as is required to be disclosed under the arrangements.
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(7) Where any arrangements have, or the Convention [10]>or any Protocol to the Convention<[10] has, the force of law by virtue of this section, the obligation as to secrecy imposed by any enactment shall not prevent the Revenue Commissioners or any authorised officer of the Revenue Commissioners from disclosing to any authorised officer of the government with which arrangements have been made, or of a party to the Convention [10]>or any Protocol to the Convention<[10], as the case may be, such information as is required to be disclosed for the purposes of the arrangements or the Convention [10]>or any Protocol to the Convention<[10].
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(8) The necessary apportionments as respects corporation tax shall be made where arrangements having the force of law by virtue of this section apply to the unexpired portion of an accounting period current at a date specified by the arrangements, and any such apportionment shall be made in proportion to the number of months or fractions of months in the part of the relevant accounting period before that date and in the remaining part of the relevant accounting period respectively.
(9) The Revenue Commissioners may from time to time make regulations generally for carrying out the provisions of this section or any arrangements having the force of law under this section and may in particular, but without prejudice to the generality of the foregoing, by those regulations provide—
(a) for securing that relief from taxation imposed by the laws of the territory to which any such arrangements relate does not enure to the benefit of persons not entitled to such relief, and
(b) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with any such arrangements, not been deducted and it is discovered that the arrangements do not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.
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(10) For the purposes of an order under subsection (1D), where an order is made under that subsection in relation to a territory outside the State—
(a) any reference to country in this Act or any other enactment shall be construed as including a reference to the territory, and
(b) any reference to government in this Act or any other enactment shall be construed as including a reference to the authority, referred to in subsection (1D), of the territory.
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[2]
Substituted by FA02 sched6(3)(m). Shall have effect as on and from the passing of this Act. FA02 25 March 2002
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Substituted by FA07 s35(1)(a). Has effect as on and from the date of passing of this Act. FA07 2 April 2007