TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Tax Treaty Update

Treaties in force-44

New treaties under negotiation – at various stages of progression

Argentina

Egypt

Kuwait

Malta

Moldova

Morocco

Singapore

Thailand

Tunisia

Turkey

Ukraine

Vietnam

Future negotiations

  1. Georgia -A first round of negotiations is set to take place in May
  2. Macedonia-A first round of negotiations was set to take place in late April

Potential treaty partners –

  1. Belarus
  2. Brazil
  3. Hong Kong
  4. Montenegro
  5. Philippines
  6. Serbia

Four existing treaties in the process of renegotiation

  1. Cyprus
  2. France
  3. Italy
  4. Korea

Protocol

A protocol to the Portuguese treaty came into effect from 1 January 2007

Expected new treaty with Chile in 2008

Parliamentary procedures to bring this treaty into force were completed in Ireland in December 2005. Completion by Chile of the necessary parliamentary procedures is awaited.