Taxes Consolidation Act 1997 Schedule 24A Part 5

Orders Pursuant to Section 826(1E) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

Schedule 24A Part 5 lists the orders made under section 826(1E) giving effect to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI).

• Part 5 records the statutory instrument through which Ireland implemented the OECD Multilateral Instrument (MLI) into domestic law.
• The relevant order is the Multilateral Convention to Implement Tax Treaty Related Measures Order 2018 (S.I. No. 440 of 2018).
• The MLI modifies the operation of Ireland's existing double taxation agreements to implement internationally agreed measures against base erosion and profit shifting (BEPS).
• The order was made under section 826(1E), which empowers the Government to give effect to the MLI by statutory instrument.