asked the Minister for Finance if he will give details of the up-to-date position of the proposed double taxation agreement with Spain, which has been in the course of negotiation over the last few years.
Written Answers. - Double Taxation Convention.
67.
Negotiations at official level between Ireland and Spain for a comprehensive double taxation convention between the two countries began in October 1977 and have continued intermittently at meetings and by correspondence since that time. In an effort to expedite this process, the Revenue Commissioners sent the Spanish authorities in June 1986 a comprehensive review of a draft convention tentatively agreed by both sides. This review summarized points raised in correspondence between the two sides up to that time and outlined a list of suggested amendments to accommodate changes in Irish tax legislation in recent years and to clarify certain issues in the draft. A response to the review is still being awaited from the Spanish side.