Vol. 460 No. 3
128 Ms F. Fitzgerald asked the Minister for Finance the proposed international agreements under the auspices of his Department which are currently being drafted or prepared; and the international organisation, if any, responsible for the proposed agreement in each case. [19421/96]
The following is a schedule of international agreements which are currently being negotiated or renegotiated.
1. Double Taxation Agreement with Greece.
2. Double Taxation Agreement with Mexico.
3. Renegotiation of existing Double Taxation Agreement with the USA.
4. Renegotiation of existing Double Taxation Agreement with Norway.
5. Renegotiation of existing Double Taxation Agreement with France.
6. Renegotiation of existing Double Taxation Agreement with Italy.
7. Renegotiation of existing Double Taxation Agreement with Belgium.
8. Renegotiation of existing Double Taxation Agreement with Canada.
9. Renegotiation of existing Double Taxation Agreement with Austria.
10. Customs Mutual Assistance Agreement with the USA.
11. Review of the Naples Convention on Mutual Assistance between Customs Administrations in the European Union.
* The proposed Convention is being drawn up by a European Union Council Working Party.
129 Ms F. Fitzgerald asked the Minister for Finance the international agreements under the auspices of his Department which, as of 1 January 1996, have been signed by the State but have not been ratified; the international organisation, if any, responsible for the agreement in each case; the date and place each agreement was adopted or opened for signature; the date it was signed by the State; whether it is proposed to ratify each agreement; and if so, when. [19440/96]
The Convention on the accession of Austria, Finland and Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, (opened for signature in Brussels on 23 July 1990) was signed in Brussels in December 1995. The Convention is to be ratified by the Signatory States. The instruments of ratification are to be deposited with the SecretaryGeneral of the Council of the European Union. The Convention will be ratified by Ireland as soon as the necessary arrangements can be made.
There are two new Double Taxation Conventions which while signed and ratified by Ireland, have not yet been ratified by the other parties to the respective Conventions. These Conventions are with Hungary and the Czech Republic. Consequently, while Ireland has completed all necessary procedures to bring these Conventions into force, we must await ratification by the Hungarian and Czech authorities before they may come into effect. It is hoped that this will take place during 1996. Both Conventions were ratified by Ireland in December, 1995 when formal notification of the completion of our legislative procedures was delivered by the Department of Foreign Affairs to the respective Foreign Ministries in Budapest and Prague.
The Convention on the use of Information Technology for Customs purposes, also known as the CIS Convention. The Convention was drawn up by the Council of Ministers of the European Union and recommended to Member States for adoption in accordance with the respective constitutional requirements. Arrangements are being put in place to have the Convention ratified although a deadline for ratification has not yet been set.
130 Ms F. Fitzgerald asked the Minister for Finance the international agreements under the auspices of his Department which, as of 1 January 1996, have not been signed by the State and which it is proposed that the State should sign or become a party to; the international organisation, if any, responsible for the agreement in each case; the date and place each agreement was adopted or opened for signature; and when it is proposed to sign each agreement or become a party to it. [19455/96]
The joint Council of Europe/OECD Convention on Mutual Assistance in Tax Matters was opened for signature on 25 January, 1988 and entered into force on 15 December 1995 following its ratification by a 5th party. The Secretaries-General of both organisations function as depositaries of the Convention. The purpose of the Convention is to provide a new framework for multilateral co-operation between tax authorities.
To date, many OECD and Council of Europe members have been reluctant to sign the Convention. Whether or not Ireland will become a party to the Convention is still under consideration. Provisions for mutual assistance are already provided for under existing networks of Double Taxation Agreements and under EU legislation. Additionally, in order to implement the Convention it would be necessary to introduce specific legislation, for example to provide for assistance to be given in the recovery of tax debts of other countries.
