COUNTRY

DATE OF SIGNING

DATE OF RATIFICATION

DATE OF ENTRY INTO EFFECT

Income Tax

Corporation Tax

Capital Gains Tax

S.I. No.

AUSTRALIA

31 May 1983

21 Dec 1983

06 Apr 1984

01 Jan 1984

06 Apr 1984

406 of 1983

AUSTRIA

24 May 1966

05 Jan 1968

06 Apr 1964

* 01 Apr 1964

250 of 1967

AUSTRIAN PROT.

19 Jun 1987

09 Dec 1988

06 Apr 1976

01 Jan 1974

06 Apr 1974

29 of 1988

BELGIUM

24 Jun 1970

31 Dec 1973

06 Apr 1973

* 01 Apr 1973

66 of 1973

BULGARIA

05 Oct 2000

05 Jan 2001

01 Jan 2003

01 Jan 2002

01 Jan 2003

372 of 2000

CANADA

8 Oct 2003

12 April 2005

01 Jan 2006

01 Jan 2006

01 Jan 2006

773 of 2004

CHILE

2 June 2005

Not yet in force

815 of 2005

CHINA

19 April 2000

28 Dec. 2000

06 Apr 2001

01 Jan 2001

06 April 2001

373 of 2000

CROATIA

21 June, 2002

29 Oct 2003

01 Jan 2004

01 Jan 2004

01 Jan 2004

574 of 2002

CYPRUS

24 Sep 1968

04 Dec 1970

06 Apr 1962

* 01 Apr 1962

79 of 1970

CZECH REPUBLIC

14 Nov 1995

21 Apr 1996

06 Apr 1997

01 Jan 1997

06 Apr 1997

321 of 1995

DENMARK

26 Mar 1993

08 Oct 1993

06 Apr 1994

01 Jan 1994

06 Apr 1994

286 of 1993

ESTONIA

16 Dec 1997

23 Dec 1998

06 Apr 1999

01 Jan 1999

06 Apr 1999

496 of 1998

FINLAND

27 Mar 1992

26 Nov 1993

06 Apr 1990

01 Jan 1990

06 Apr 1990

289 of 1993

FRANCE

21 Mar 1968

15 Jun 1971

06 Apr 1966

* 01 Apr 1966

162 of 1970

GERMANY

17 Oct 1962

02 Apr 1964

06 Apr 1959

* 01 Apr 1959

212 of 1962

GREECE

24 Nov 2003

29 Dec 2004

01 Jan 2005

01 Jan 2005

01 Jan 2005

774 of 2004

HUNGARY

25 Apr 1995

05 Dec 1996

06 Apr 1997

01 Jan 1997

06 Apr 1997

301 of 1995

ICELAND

17 Dec 2003

17 Dec 2004

01 Jan 2005

01 Jan 2005

01 Jan 2005

775 of 2004

INDIA

6 Nov 2000

26 Dec 2001

01 Jan 2002

01 Jan 2002

01 Jan 2002

521 of 2001

ITALY

11 Jun 1971

14 Feb 1975

06 Apr 1967

* 01 Apr 1967

64 of 1973

ISRAEL

20 Nov 1995

24 Dec 1995

06 Apr 1996

01 Jan 1996

06 Apr 1996

323 of 1995

JAPAN

18 Jan 1974

04 Nov 1974

06 Apr 1974

*01 April 1974

259 of 1974

KOREA (REP. OF)

18 Jul 1990

27 Nov 1991

06 Apr 1992

01 Jan 1992

06 Apr 1992

290 of 1991

LATVIA

13 Nov 1997

28 Jan 1998

06 Apr 1999

01 Jan 1999

06 Apr 1999

504 of 1997

LITHUANIA

18 Nov 1997

05 June 1998

06 Apr 1999

01 Jan 1999

06 Apr 1999

503 of 1997

LUXEMBOURG

14 Jan 1972

25 Feb 1975

06 Apr 1968

* 01 Apr 1968

65 of 1973

MALAYSIA

28 Nov 1998

11 Sep 1999

06 Apr 2000

01 Jan 2000

06 Apr 2000

495 of 1998

MEXICO

22 Oct 1998

31 Dec 1998

06 Apr 1999

01 Jan 1999

06 Apr 1999

497 of 1998

NETHERLANDS

11 Feb 1969

12 May 1970

06 Apr 1965

* 01 Apr 1965

22 of 1970

NEW ZEALAND

19 Sep 1986

26 Sep 1988

06 Apr 1989

01 Jan 1989

06 Apr 1989

30 of 1988

NORWAY

22 Nov 2000

27 Nov 2001

01 Jan 2002

01 Jan 2002

01 Jan 2002

520 of 2001

PAKISTAN

13 Apr 1973

20 Dec 1974

06 Apr 1968

* 01 Apr 1968

260 of 1974

POLAND

13 Nov 1995

22 Dec 1995

06 Apr 1996

01 Jan 1996

06 Apr 1996

322 of 1995

PORTUGAL

01 Jun 1993

11 Jul 1994

06 Apr 1995

01 Jan 1995

06 Apr 1995

102 of 1994

PORTUGAL PROT.

11 Nov 2005

19 Dec 2006

01 Jan 2007

01 Jan 2007

01 Jan 2007

816 of 2005

ROMANIA

21 Oct 1999

29 Dec 2000

06 Apr 2001

01 Jan 2001

06 Apr 2001

427 of 1999

RUSSIA

29 Apr 1994

07 Jul 1995

06 Apr 1996

01 Jan 1996

06 Apr 1996

428 of 1994

SLOVAK REP.

08 June 1999

30 Dec 1999

06 Apr 2000

01 Jan 2000

06 Apr 2000

426 of 1999

SLOVENIA

12 Mar 2002

11 Dec 2002

01 Jan 2003

01 Jan 2003

01 Jan 2003

573 of 2002

SOUTH AFRICA

07 Oct 1997

05 Dec 1997

06 Apr 1998

01 Jan 1998

06 Apr 1998

478 of 1997

SPAIN

10 Feb 1994

21 Nov 1994

06 Apr 1995

01 Jan 1995

06 Apr 1995

308 of 1994

SWEDEN

08 Oct 1986

05 Apr 1988

06 Apr 1988

01 Jan 1989

06 Apr 1988

348 of 1987

SWEDISH PROT.

01 Jul 1993

21 Dec 1993

20 Jan 1994

20 Jan 1994

20 Jan 1994

398 of 1993

SWITZERLAND

08 Nov 1966

16 Feb 1968

06 Apr 1965

* 01 Apr 1965

240 of 1967

SWISS PROT.

24 Oct 1980

25 Apr 1984

06 Apr 1976

01 Jan 1974

06 Apr 1974

76 of 1984

UNITED KINGDOM

02 Jun 1976

23 Dec 1976

06 Apr 1976

01 Jan 1974

06 Apr 1976

319 of 1976

UK PROTOCOL

07 Nov 1994

21 Sep 1995

06 Apr 1994

01 Apr 1994

209 of 1995

UK PROTOCOL

04 Nov 1998

23 Dec 1998

06 Apr 1999

01 Jan 1999

06 Apr 1999

494 of 1998

UNITED STATES

28 Jul 1997

17 Dec 1997

06 Apr 1998

01 Jan 1998

06 Apr 1998

477 of 1997

US PROTOCOL

24 Sept. 1999

13 July, 2000

1 Sept. 2000

1 Sept. 2000

1 Sept. 2000

425 of 1999

ZAMBIA

29 Mar 1971

31 Jul 1973

06 Apr 1967

* 01 Apr 1967

130 of 1973

* Corporation Profits Tax

U.S.S.R.

17 Dec 1986

23 Dec 1987

Air Transport Agreement

349 of 1987