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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > All Agreement (on country / territory basis) > Ireland

Ireland

Ireland - Ireland
Nature
Comprehensive Double Taxation Agreement
(see
note 1)
Date of Signature
of Agreement
22.06.2010
Date of S49 Order
28.09.2010
Date of Entry into Force
10.02.2011
Effective From
Year of Assessment
2012/2013
IRO Sub-legislation
Reference
BQ
   
Note 1 : Ireland introduced the Universal Social Charge ("USC"), a new tax imposed on total income, with effect from 1 January 2011. Pursuant to paragraph 4 of Article 2, the Agreement shall also apply to the USC.

 

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