Double Taxation Agreement with Montenegro
A Double Taxation Agreement between Ireland and Montenegro was signed in October. This brings to 60 the number of comprehensive double taxation agreements which Ireland has signed.
According to a statement from the Department of Finance, negotiations for new agreements with Armenia, Kuwait, Panama, Singapore and Thailand have been concluded and are expected to be signed shortly. Negotiations for new agreements with Argentina, Azerbaijan, Egypt, Tunisia, and Ukraine are at various stages.
A new agreement with Germany, which will replace the existing agreement, has been concluded and is expected to be signed shortly. Negotiations for Protocols to the existing agreements with Belgium and Switzerland have also been concluded and are expected to be signed shortly.
The full list of Double Taxation Agreements is available on the Revenue website http://www.revenue.ie/en/practitioner/law/tax-treaties.html