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Foreign Policy

Dáil Éireann Debate, Wednesday - 13 January 2021

Wednesday, 13 January 2021

Questions (370)

Catherine Connolly


370. Deputy Catherine Connolly asked the Minister for Foreign Affairs further to Parliamentary Question No. 285 of 10 December 2020, if all bilateral agreements between Ireland and Israel apply only to those areas within Israel’s pre-1967 borders; if these bilateral agreements specifically differentiated the settlements at inception or have been amended or modified following EU decisions; the procedures and inspections in place to ensure that individuals residing in Israeli settlements cannot profit in any way from the provisions of such bilateral agreements; the structures or practices in place to ensure that companies established in these illegal settlements, all economic activities being carried out there and individuals living elsewhere but earning income from these settlements cannot profit from the provisions of these agreements in particular the 1995 double taxation treaty between Ireland and Israel; and if he will make a statement on the matter. [44808/20]

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Written answers (Question to Foreign)

Ireland’s bilateral agreements with Israel do not apply to territories occupied by Israel in 1967. This includes the bilateral agreements referred to in my reply to Parliamentary Question No. 285 of 10 December 2020.

With regard to the Double Taxation Treaty between Ireland and Israel, any claim for Treaty benefits must adhere to the conditions of the Treaty. It is for the competent authority, which is the Revenue Commissioners in the case of Ireland, to ensure the correct interpretation and application of the Treaty.

Ireland has consistently and strongly opposed settlements in the occupied Palestinian territory, and will continue to do so. Such settlements are illegal under international law and actively undermine the viability of a negotiated Two-State solution in line with the internationally agreed parameters.

Ireland continues to call on the Israeli Government to halt all settlement construction. Our longstanding support for a Two-State solution to the Israeli-Palestinian conflict remains an integral aspect of our foreign policy.