asked the Minister for Finance if he is aware that royalties earned by authors who are Irish nationals resident in this State, on the publication of their works in the United States, are subject to a federal tax of 30 per cent. and are also subject to Irish income-tax; that this disability does not apply to Irish authors resident in Northern Ireland or Britain; and if, in view of these facts, he will make representations to the United States Government to accord to residents in this State the same treatment as that given to recipients of American royalties residing in Britain or Northern Ireland.
Ceisteanna—Questions. Oral Answers. - Irish Authors and Tax Payments.
The question of arranging with the Government of the United States for reciprocal relief from double taxation has been receiving attention, but, at this stage, it is not possible to indicate whether, and, if so, when such an arrangement may be concluded. The matter is being actively pursued.