Double taxation agreements facilitate commercial and trading links between countries by providing relief from double taxation. They do not provide for exemption from taxation. Companies or persons either qualify for the benefits of relief from double taxation or they do not, so that "breaches" of agreements do not arise. Instances have in the past occurred where double taxation agreements were accessed in a tax aggressive manner unintended by those agreements. Where such instances come to light my Department along with the Revenue Commissioners will take appropriate action.
I am committed, on behalf of the Government, to protecting the very real benefits which double taxation agreements have conferred on the Irish economy.