The following conventions have not yet been signed by the State.
The Convention on Customs Treatment of Pool Containers used in International Trade, which is under the aegis of the United Nations, was opened for signature from 15 April 1994 to 14 April 1995 at the Office of the United Nations in Geneva.
Ireland has not yet signed this convention. However, it is envisaged that the European Union and the EU member states will accede to the convention when certain modifications to the Community Customs Code, which will facilitate its implementation, have been adopted by the EU Council. Technical discussions on these modifications to the code are taking place at preent between the Commission and the member states. These modifications are being considered within the context of the ongoing review at EU level of the provisions of the code.
The Joint Council of Europe/OECD Convention on Mutual Assistance on Tax Matters was opened for signature in Strasbourg on 25 January 1988 and entered into force on 15 December 1995 following its ratification by a fifth 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 Ireland will become a member 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 fully 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 to other countries.