Taxes Consolidation Act 1997 section 826A

Unilateral relief from double taxation

Section 826A provides for unilateral relief from double taxation where relief is not available under a tax treaty arrangement under section 826.

• Where double taxation relief is not provided by a tax treaty under section 826, unilateral relief may be claimed instead.
• Unilateral relief takes the form of a credit for foreign tax paid, set against the corresponding Irish tax liability.
• The relief applies to tax paid under the laws of any territory outside the State.
• The detailed rules governing how unilateral relief is calculated and applied are set out in Schedule 24.