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Tax Code

Dáil Éireann Debate, Tuesday - 10 October 2017

Tuesday, 10 October 2017

Ceisteanna (48)

Willie O'Dea

Ceist:

48. Deputy Willie O'Dea asked the Minister for Finance the reason a person (details supplied) living in Portugal cannot avail of the NHR status enabling those who become tax resident in Portugal the opportunity to receive qualifying income tax-free, both in Portugal and in the country of the source of income; and if he will make a statement on the matter. [42270/17]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that it is not its practice to comment on the application of the provisions of the national law of other countries. I am also advised that if the Deputy supplies identifying detail in respect of the person and specifies the source of income concerned, or the individual contacts Revenue with details of his circumstances and the income concerned, Revenue will advise in relation to the application of the Ireland-Portugal Double Taxation Convention to that income.

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