I propose to take Questions Nos. 63 to 66, inclusive, together.
The details requested by the Deputy in relation to double taxation treaties that are in effect are shown on the table. To date, Ireland has signed 68 double taxation agreements, of which 61 are in effect.
Revisions of existing treaties
The existing treaties with Canada (2003) and the United States (1997) replace earlier agreements from 1966 and 1949 respectively. The treaty with the United Kingdom (1976) replaces earlier agreements dating from 1926.
Treaties may also be revised by way of a protocol to the existing agreement. This is an ongoing process and several of Ireland’s treaties have amending protocols. The treaties with Austria (1966), Switzerland (1966) and the United Kingdom (1976) each has two protocols; there are also protocols updating the treaties with Germany (1962), Malaysia (1998), Portugal (1993), South Africa (1997), Sweden (1986) and the United States (1997). The details are shown in the attached table.
A new treaty will replace the existing treaty with Germany (1962) with effect from 1 January 2013. The existing treaty with the Netherlands (1962) is currently under renegotiation. There are only a small number of other treaties that are more than 40 years old and that have not been amended since date of signing, namely Belgium (1970), Cyprus (1968), France (1968), Italy (1971), Luxembourg (1972) and Zambia (1971). Of these, a protocol to the treaty with Belgium has been negotiated and it is expected that it will be signed shortly.
Treaties under negotiation and expansion of the base
Negotiations for a new agreement with Ukraine have been concluded. It is expected that this treaty will be signed shortly. It will come into force when both sides ratify it. Negotiations with Azerbaijan and with Thailand are nearing completion.
It would not be practicable to produce a tabular list of countries with which Ireland does not have a double taxation treaty. However, it can be seen from the attached table that there are gaps in Ireland's treaty coverage in Latin America, Africa and parts of Asia. Approaches are being made, in consultation with the Department of Foreign Affairs and Trade, to initiate negotiations with countries in each of these areas. The potential of double taxation agreements to support Ireland’s trade, tourism and investment strategy is taken into account in identifying countries with which we seek to enter into negotiations for such agreements.
Date of Entry into effect
Country
|
Date of
|
Income
|
Corporation
|
Capital
|
|
Signing
|
Tax
|
Tax
|
Gains Tax
|
Albania
|
16 Oct 2009
|
01 Jan 2012
|
01 Jan 2012
|
01 Jan 2012
|
Armenia
|
14 July 2011
|
01 Jan 2013
|
01 Jan 2013
|
01 Jan 2013
|
Australia
|
31 May 1983
|
06 Apr 1984
|
01 Jan 1984
|
06 Apr 1984
|
Austria
|
24 May 1966
|
06 Apr 1964
|
01 Apr 1964*
|
|
Austria Protocol
|
19 Jun 1987
|
06 Apr 1976
|
01 Jan 1974
|
06 Apr 1974
|
Austria Protocol
|
16 Dec 2009
|
01 May 2011
|
01 May 2011
|
01 May 2011
|
Bahrain
|
29 Oct 2009
|
01 Jan 2010
|
01 Jan 2010
|
01 Jan 2010
|
Belarus
|
03 Nov 2009
|
01 Jan 2010
|
01 Jan 2010
|
01 Jan 2010
|
Belgium
|
24 Jun 1970
|
06 Apr 1973
|
01 Apr 1973*
|
|
Bosnia Herzegovina
|
03 Nov 2009
|
01 Jan 2012
|
01 Jan 2012
|
01 Jan 2012
|
Bulgaria
|
05 Oct 2000
|
01 Jan 2003
|
01 Jan 2002
|
01 Jan 2003
|
Canada
|
08 Oct 2003
|
01 Jan 2006
|
01 Jan 2006
|
01 Jan 2006
|
Chile
|
02 Jun 2005
|
01 Jan 2009
|
01 Jan 2009
|
01 Jan 2009
|
China
|
19 Apr 2000
|
06 Apr 2001
|
01Jan 2001
|
06 Apr 2001
|
Croatia
|
21 Jun 2002
|
01 Jan 2004
|
01 Jan 2004
|
01 Jan 2004
|
Cyprus
|
24 Sep 1968
|
06 Apr 1962
|
01 Apr 1962*
|
|
Czech Republic
|
14 Nov 1995
|
06 Apr 1997
|
01 Jan 1997
|
06 Apr 1997
|
Denmark
|
26 Mar 1993
|
06 Apr 1994
|
01 Jan 1994
|
06 Apr 1994
|
Egypt
|
9 Apr 2012
|
Not yet in effect
|
Not yet in effect
|
Not yet in effect
|
Estonia
|
16 Dec 1997
|
06 Apr 1999
|
01 Jan 1999
|
06 Apr 1999
|
Finland
|
27 Mar 1992
|
06 Apr 1990
|
01 Jan 1990
|
06 Apr 1990
|
France
|
21 Mar 1968
|
06 Apr 1996
|
01 Apr 1996*
|
|
Georgia
|
20 Nov 2008
|
01 Jan 2011
|
01 Jan 2011
|
01 Jan 2011
|
Germany
|
17 Oct 1962
|
06 Apr 1959
|
01 Apr 1959*
|
|
Germany Protocol
|
25 May 2010
|
01 Jan 2011
|
01 Jan 2011
|
|
Germany - New
|
30 Mar 2011
|
01 Jan 2013
|
01 Jan 2013
|
01 Jan 2013
|
Greece
|
24 Nov 2003
|
01 Jan 2005
|
01 Jan 2005
|
01 Jan 2005
|
Hong Kong
|
22 Jun 2010
|
01 Jan 2012
|
01 Jan 2012
|
01 Jan 2012
|
Hungary
|
25 Apr 1995
|
06 Apr 1997
|
01 Jan 1997
|
06 Apr 1997
|
Iceland
|
17 Dec 2003
|
01 Jan 2005
|
01 Jan 2005
|
01 Jan 2005
|
India
|
06 Nov 2000
|
01 Jan 2002
|
01Jan 2002
|
01 Jan 2002
|
Israel
|
20 Nov 1995
|
06 Apr 1996
|
01 Jan 1996
|
06 Apr 1996
|
Italy
|
11 Jun 1971
|
06 Apr 1967
|
01 Apr 1967*
|
|
Japan
|
18 Jan 1974
|
06 Apr 1974
|
01 Apr 1974*
|
|
Korea (Rep. of)
|
18 Jul 1990
|
06 Apr 1992
|
01 Jan 1992
|
06 Apr 1992
|
Kuwait
|
23 Nov 2010
|
Not yet in effect
|
Not yet in effect
|
Not yet in effect
|
Latvia
|
13 Nov 1997
|
06 Apr 1999
|
01 Jan 1999
|
06 Apr 1999
|
Lithuania
|
18 Nov 1997
|
06 Apr 1999
|
01 Jan 1999
|
06 Apr 1999
|
Luxembourg
|
14 Jan 1972
|
06 Apr 1968
|
01 Apr 1968*
|
|
Macedonia
|
14 Apr 2008
|
01 Jan 2010
|
01 Jan 2010
|
01 Jan 2010
|
Malaysia
|
28 Nov 1998
|
Apr 2000
|
01 Jan 2000
|
06 Apr 2000
|
Malaysia Protocol
|
16 Dec 2009
|
Not yet in effect
|
Not yet in 06 effect
|
Not yet in effect
|
Malta
|
14 Nov 2008
|
01 Jan 2010
|
01 Jan 2010
|
01 Jan 2010
|
Mexico
|
22 Oct 1998
|
06 Apr 1999
|
01 Jan 1999
|
06 Apr 1999
|
Moldova
|
28 May 2009
|
01 Jan 2011
|
01 Jan 2011
|
01 Jan 2011
|
Montenegro
|
07 Oct 2010
|
01 Jan 2012
|
01 Jan 2012
|
01 Jan 2012
|
Morocco
|
22 Jun 2010
|
01 Jan 2012
|
01 Jan 2012
|
01 Jan 2012
|
Netherlands
|
11 Feb 1969
|
06 Apr 1965
|
01 Apr 1965*
|
|
New Zealand
|
19 Sep 1986
|
06 Apr 1989
|
01 Jan 1989
|
06 Apr 1989
|
Norway
|
22 Nov 2000
|
01 Jan 2002
|
01 Jan 2002
|
01 Jan 2002
|
Pakistan
|
13 Apr 1973
|
06 Apr 1968
|
01 Apr 1968*
|
|
Panama
|
28 Nov 2011
|
Not yet in effect
|
Not yet in effect
|
Not yet in effect
|
Poland
|
13 Nov 1995
|
06 Apr 1996
|
01 Jan 1996
|
06 Apr 1996
|
Portugal
|
01 Jun 1993
|
06 Apr 1995
|
01 Jan 1995
|
06 Apr 1995
|
Portugal Protocol
|
11 Nov 2005
|
01 Jan 2007
|
01 Jan 2007
|
01 Jan 2007
|
Qatar
|
21 Jun 2012
|
Not yet in effect
|
Not yet in effect
|
Not yet in effect
|
Romania
|
21 Oct 1999
|
06 Apr 2001
|
01 Jan 2001
|
06 Apr 2001
|
Russia
|
29 Apr 1994
|
06 Apr 1996
|
01 Jan 1996
|
06 Apr 1996
|
Saudi Arabia
|
19 Oct 2011
|
Not yet in effect
|
Not yet in effect
|
Not yet in effect
|
Serbia
|
23 Sept 2009
|
01 Jan 2011
|
01 Jan 2011
|
01 Jan 2011
|
Singapore
|
28 Oct 2010
|
01 Jan 2011
|
01 Jan 2011
|
01 Jan 2011
|
Slovak Republic
|
08 Jun 1999
|
06 Apr 2000
|
01 Jan 2000
|
06 Apr 2000
|
Slovenia
|
12 Mar 2002
|
01 Jan 2003
|
01 Jan 2003
|
01 Jan 2003
|
South Africa
|
07 Oct 1997
|
06 Apr 1998
|
01 Jan 1998
|
06 Apr 1998
|
South Africa Protocol
|
17 Mar 2010
|
01 Jan 2013**
|
01 Jan 2013
|
01 Jan 2013
|
Spain
|
10 Feb 1994
|
06 Apr 1995
|
01 Jan 1995
|
06 Apr 1995
|
Sweden
|
08 Oct 1986
|
06 Apr 1988
|
01 Jan 1989
|
06 Apr 1988
|
Swedish Protocol
|
01 Jul 1993
|
20 Jan 1994
|
20 Jan 1994
|
20 Jan 1994
|
Switzerland
|
08 Nov 1966
|
06 Apr 1965
|
01 Apr 1965*
|
|
Swiss Protocol
|
24 Oct 1980
|
06 Apr 1976
|
01 Jan 1974
|
06 Apr 1974
|
Swiss Protocol
|
26 Jan 2012
|
Not yet in effect
|
Not yet in effect
|
Not yet in effect
|
Turkey
|
24 Oct 2008
|
01 Jan 2011
|
01 Jan 2011
|
01 Jan 2011
|
UAE
|
01 Jul 2010
|
01 Jan 2011
|
01 Jan 2011
|
01 Jan 2011
|
United Kingdom
|
02 Jun 1976
|
06 Apr 1976
|
01 Jan 1974
|
06 Apr 1976
|
UK Protocol
|
07 Nov 1994
|
06 Apr 1994
|
01 Apr 1994
|
|
UK Protocol
|
04 Nov 1998
|
06 Apr 1999
|
01 Jan 1999
|
06 Apr 1999
|
USA
|
28 Jul 1997
|
06 Apr 1998
|
01 Jan 1998
|
06 Apr 1998
|
USA Protocol
|
24 Sep 1999
|
1 Sep 2000
|
01 Sep 2000
|
01 Sep 2000
|
Uzbekistan
|
11 July 2012
|
Not yet in effect
|
Not yet in effect
|
Not yet in effect
|
Vietnam
|
10 Mar 2008
|
01 Jan 2009
|
01 Jan 2009
|
01 Jan 2009
|
Zambia
|
29 Mar 1971
|
06 Apr 1967
|
01 Apr 1967*
|
|
* Corporation profits tax
** 1 April 2012 for some Articles (South Africa Protocol)