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Schedule 24A Arrangements made by the Government with the Government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax

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Amendments

Schedule 24A inserted by Finance Act 2007 section 35(1)(b) from 2 April 2007.

PART 1 Arrangements in Relation to Affording Relief from Double Taxation in Respect of the Taxes Referred to in Section 826(1), Made by the Government and Specified in Orders Made by the Government

1. The Double Taxation Relief (Taxes on Income and Capital) (Australia) Order 1983 (S.I. No. 406 of 1983).

2. The Double Taxation Relief (Taxes on Income) (Republic of Austria) Order 1967 (S.I. No. 250 of 1967) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 1988 (S.I. No. 29 of 1988).

[2A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Bahrain) Order 2010 (S.I. No. 24 of 2010).

2B. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Belarus) Order 2010 (S.I. No. 25 of 2010).]1

3. The Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order 1973 (S.I. No. 66 of 1973).

[3A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Bosnia and Herzegovina) Order 2010 (S.I. No. 17 of 2010).]2

4. The Double Taxation Relief (Taxes on Income and Capital Gains) (The Republic of Bulgaria) Order 2000 (S.I. No. 372 of 2000).

5. The Double Taxation Relief (Taxes on Income and Capital Gains) (Government of Canada) Order 2004 (S.I. No. 773 of 2004).

[5A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Chile) Order 2005 (S.I. No. 815 of 2005).]3

6. The Double Taxation Relief (Taxes on Income) (People’s Republic of China) Order 2000 (S.I. No. 373 of 2000).

7. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Croatia) Order 2002 (S.I. No. 574 of 2002).

8. The Double Taxation Relief (Taxes on Income) (Cyprus) Order 1970 (S.I. No. 79 of 1970).

9. The Double Taxation Relief (Taxes on Income and Capital) (Czech Republic) Order 1995 (S.I. No. 321 of 1995).

10. The Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order 1993 (S.I. No. 286 of 1993).

11. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Estonia) Order 1998 (S.I. No. 496 of 1998).

12. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Finland) Order 1993 (S.I. No. 289 of 1993).

13. The Double Taxation Relief (Taxes on Income) (Republic of France) Order 1970 (S.I. No. 162 of 1970).

[13A. The Double Taxation Relief (Taxes on Income) (Georgia) Order 2010 (S.I. No. 18 of 2010).]4

14.The Double Taxation Relief (Taxes on Income and Capital and Gewerbesteuer (Trade Tax)) (Federal Republic of Germany) Order 1962 (S.I. No. 212 of 1962).

15. The Double Taxation Relief (Taxes on Income and Capital Gains) (Government of the Hellenic Republic) Order 2004 (S.I. No. 774 of 2004).

16. The Double Taxation Relief (Taxes on Income) (Republic of Hungary) Order 1995 (S.I. No. 301 of 1995).

17. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Iceland) Order 2004 (S.I. No. 775 of 2004).

18. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of India) Order 2001 (S.I. No. 521 of 2001).

19. The Double Taxation Relief (Taxes on Income) (Italy) Order 1973 (S.I. No. 64 of 1973).

20. The Double Taxation Relief (Taxes on Income) (State of Israel) Order 1995 (S.I. No. 323 of 1995).

21. The Double Taxation Relief (Taxes on Income) (Japan) Order 1974 (S.I. No. 259 of 1974).

22. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Korea) Order 1991 (S.I. No. 290 of 1991).

23. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Latvia) Order 1997 (S.I. No. 504 of 1997).

24. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Lithuania) Order 1997 (S.I. No. 503 of 1997).

25. The Double Taxation Relief (Taxes on Income and on Capital) (Grand Duchy of Luxembourg) Order 1973 (S.I. No. 65 of 1973).

[25A. The Double Taxation Relief (Taxes on Income) (Republic of Macedonia) Order 2008 (S.I. No. 463 of 2008).]5

26. The Double Taxation Relief (Taxes on Income) (Malaysia) Order 1998 (S.I. No. 495 of 1998).

[26A. The Double Taxation Relief (Taxes on Income) (Malta) Order 2008 (S.I. No. 502 of 2008).]6

27. The Double Taxation Relief (Taxes on Income and Capital Gains) (The United Mexican States) Order 1998 (S.I. No. 497 of 1998).

[27A. The Double Taxation Relief (Taxes on Income) (Republic of Moldova) Order 2010 (S.I. No. 19 of 2010).]7

28. The Double Taxation Relief (Taxes on Income and Capital) (Kingdom of the Netherlands) Order 1970 (S.I. No. 22 of 1970).

29. The Double Taxation Relief (Taxes on Income and Capital Gains) (New Zealand) Order 1988 (S.I. No. 30 of 1988).

30. The Double Taxation Relief (Taxes on Income and on Capital) (Kingdom of Norway) Order 2001 (S.I. No. 520 of 2001).

31. The Double Taxation Relief (Taxes on Income) (Pakistan) Order 1974 (S.I. No. 260 of 1974).

32. The Double Taxation Relief (Taxes on Income) (Republic of Poland) Order 1995 (S.I. No. 322 of 1995).

33. The Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order 1994 (S.I. No. 102 of 1994) and the Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order 2005 (S.I. No. 816 of 2005).

34. The Double Taxation Relief (Taxes on Income and Capital Gains) (Romania) Order 1999 (S.I. No. 427 of 1999).

35. The Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 (S.I. No. 428 of 1994).

[35A. The Double Taxation Relief (Taxes on Income) (Republic of Serbia) Order 2010 (S.I. No. 20 of 2010).]8

36. The Double Taxation Relief (Taxes on Income and Capital Gains) (The Slovak Republic) Order 1999 (S.I. No. 426 of 1999).

37. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Slovenia) Order 2002 (S.I. No. 573 of 2002).

38. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 1997 (S.I. No. 478 of 1997).

39. The Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Spain) Order 1994 (S.I. No. 308 of 1994).

40. The Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 1987 (S.I. No. 348 of 1987) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 1993 (S.I. No. 398 of 1993).

41. The Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1967 (S.I. No. 240 of 1967) and the Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1984 (S.I. No. 76 of 1984).

[41A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Turkey) Order 2008 (S. I. No. 501 of 2008).]9

42. The Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order 1976 (S.I. No. 319 of 1976), the Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order 1995 (S.I. No. 209 of 1995) and the Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom of Great Britain and Northern Ireland) Order 1998 (S.I. No. 494 of 1998).

43. The Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1997 (S.I. No. 477 of 1997) and the Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1999 (S.I. No. 425 of 1999).

[43A. The Double Taxation Relief (Taxes on Income)(Socialist Republic of Vietnam) Order 2008 (S.I. No. 453 of 2008).]10

44. The Double Taxation Relief (Taxes on Income) (Republic of Zambia) Order 1973 (S.I. No. 130 of 1973).

45. The Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Community) Order 1994 (S.I. No. 88 of 1994) as amended by the Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Communities) Order 2004 (S.I. No. 40 of 2004), the Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Republic of Austria, Republic of Finland and Kingdom of Sweden) Order 2004 (S.I. No. 41 of 2004) and the Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Accession States) Order 2006 (S.I. No. 112 of 2006).

Amendments

1 Paras 2A and 2B inserted by Finance Act 2010 section 158(1)(a)(i) from 3 April 2010.

2 Para 3A inserted by Finance Act 2010 section 158(1)(a)(ii) from 3 April 2010.

3 Para 5A inserted by Finance Act 2008 section 141 and Schedule 8 para 1(u) from 13 March 2008.

4 Para 13A inserted by Finance Act 2010 section 158(1)(a)(iii) from 3 April 2010.

5 Para 25A inserted by Finance (No. 2) Act 2008 section 99 and Schedule 6 para 1(d)(i)(I) from 24 December 2008.

6 Para 26A inserted by Finance (No. 2) Act 2008 section 99 and Schedule 6 para 1(d)(i)(II) from 24 December 2008.

7 Para 27A inserted by Finance Act 2010 section 158(1)(a)(iv) from 3 April 2010.

8 Para 35A inserted by Finance Act 2010 section 158(1)(a)(v) from 3 April 2010.

9 Para 41A inserted by Finance (No. 2) Act 2008 section 99 and Schedule 6 para 1(d)(i)(III) from 24 December 2008.

10 Para 43A inserted by Finance (No. 2) Act 2008 section 99 and Schedule 6 para 1(d)(i)(IV) from 24 December 2008.

What specific arrangements has the Government made with the Government of any Territory outside the State in relation to affording relief from double taxation information in relation to tax?

This Part lists the statutory instruments which give effect to Ireland's tax treaties.

PART 2 Arrangements, Pursuant to Section 826(1A) in Relation to Affording Relief from Double Taxation of Air Transport Undertakings and their Employees, Made by the Government and Specified in Orders Made by the Government

Double Taxation Relief (Air Transport Undertakings and their Employees) (Union of Soviet Socialist Republics) Order 1987 (S.I. No. 349 of 1987).

What search arrangements are in place in relation to affording relief from double taxation to air transport undertakings and their employees?

This Part lists limited tax treaties which give relief to pilots and cabin crew who might be subject to double taxation.

PART 3 Arrangements, Pursuant to Section 826(1B) in Relation to Exchange of Information Relating to Tax and in Relation to Other Matters Relating to Tax

[1. The Exchange of Information Relating to Taxes (Anguilla) Order 2010 (S.I. No. 21 of 2010).

2. The Exchange of Information Relating to Taxes (Bermuda) Order 2010 (S.I. No. 22 of 2010).

3. TheAgreement Concerning Information on Tax Matters (Cayman Islands) Order 2010 (S.I. No. 23 of 2010).

4. The Exchange of Information Relating to Taxes (Gibraltar) Order 2010 (S.I. No. 26 of 2010).

5. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 (S.I. No. 27 of 2010).]1

[[6.]2 The Exchange of Information relating to Tax Matters and Double Taxation Relief (Taxes on Income)(Isle of Man) Order 2008 (S.I. No. 459 of 2008).]3

[7. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Jersey) Order 2010

(S.I. No. 28 of 2010).

8. The Exchange of Information Relating No. 29 of 2010).to Taxes (Liechtenstein) Order 2010 (S.I.

9. The Exchange of Information Relating to Taxes (Turks and Caicos Islands) Order 2010 (S.I. No. 30 of 2010).]4

Amendments

1 Paras 1 - 5 inserted by Finance Act 2010 section 158(1)(b)(ii) from 3 April 2010.

2 Para 6 renumbered (formerly "Para 1") by Finance Act 2010 section 158(1)(b)(i) from 3 April 2010.

3 Para 6 (formerly "Para 1") inserted by Finance (No. 2) Act 2008 section 99 and Schedule 6 para 1(d)(ii) from 24 December 2008.

4 Paras 7 - 9 inserted by Finance Act 2010 section 158(1)(b)(iii) from 3 April 2010.

What specific arrangement is in place in relation to the exchange of information relation to tax?

This Part will be used to list information exchange agreements. Revenue have informal agreements with several non-treaty jurisdictions and this enables such arrangements to be ratified by Dáil Éireann.

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