Tax Code

Dáil Éireann Debate, Thursday - 13 December 2012

Thursday, 13 December 2012

Ceisteanna (63, 64, 65, 66)

Kevin Humphreys

Ceist:

63. Deputy Kevin Humphreys asked the Minister for Finance if he will provide in alphabetical order, and in tabular form, a list of all double taxation treaties Ireland has with other countries; the date on which it came into effect and was last revised; and if he will make a statement on the matter. [56041/12]

Kevin Humphreys

Ceist:

64. Deputy Kevin Humphreys asked the Minister for Finance if there is a need to revise double taxation treaties, especially with regard to other member states of the EU and key trading partners if those treaties have been in place for over 40 years; and if he will make a statement on the matter. [56042/12]

Kevin Humphreys

Ceist:

65. Deputy Kevin Humphreys asked the Minister for Finance if he will provide in tabular form a list of the double taxation treaties currently in preparation within his Department; the countries involved; when the treaties are to come into effect; and if he will make a statement on the matter. [56043/12]

Kevin Humphreys

Ceist:

66. Deputy Kevin Humphreys asked the Minister for Finance if he will provide in tabular form a list of countries with which Ireland does not have double taxation treaties; if there are specific priorities on that list that he intends to address; and if he will make a statement on the matter. [56044/12]

Freagraí scríofa

Minister for Finance

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)