asked the Minister for Finance when he expects to conclude the double taxation agreement with the Netherlands; and from what date it will operate.
Ceisteanna—Questions. Oral Answers. - Double Taxation Agreement.
9.
Negotiations for a comprehensive agreement with the Netherlands are well advanced. While every effort will be made to expedite matters it is not possible for me to say, at this stage, when the agreement will be concluded or from what date it is likely to operate.
What date do they usually operate from, the beginning of the tax year in which they are signed or the year after?
There is no specific date, I understand. The beginning of the operation is a matter for negotiation between the two parties.