Written Answers. - Double Taxation Agreement.

Brendan Smith


48 Mr. B. Smith asked the Minister for Finance if the working group established to review the 1976 Irish-British Double Taxation Agreement has reported to him; and if he will make a statement on the matter. [11881/95]

James McDaid


94 Dr. McDaid asked the Minister for Finance the present situation regarding the committee set up to investigate cross-Border workers; and when a report will be available. [10473/95]

I propose to take Questions Nos. 48 and 94 together.

The Committee on the Taxation of Cross-Border Workers had its first meeting last month after the passing of the 1995 Finance Bill. During the course of the meeting the committee discussed various aspects of the situation concerning the taxation of cross-Border workers in detail and identified a number of areas for further study. The issues raised are complex and it is important that they be fully examined. While it is not possible to say at this point when the committee will complete its deliberations, it is intended to have the work completed without undue delay.