Taxes Consolidation Act 1997 section 826

Agreements for relief from double taxation

Section 826 provides the legal framework under which double taxation agreements, air transport agreements, tax information exchange agreements, and certain international conventions are given the force of law in Ireland.

• The Government may enter into double taxation agreements, air transport agreements, and tax information exchange agreements with other territories; each takes effect when a Government order is listed in the relevant Part of Schedule 24A and approved by Dáil Éireann.
• The section also provides for the ratification of the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI).
• Where a treaty allows a credit for foreign tax paid, the detailed credit calculation rules in Schedule 24 apply; Revenue may make regulations to ensure treaty relief is not obtained by persons not entitled to it.
• The obligation of secrecy on Revenue does not prevent disclosure of taxpayer information to an authorised officer of a treaty partner government where disclosure is required under the terms of a treaty, convention, or protocol.