Desktop VersionSite MapContact UsShare RSS
  • Default font size
  • Bigger font size
  • Biggest font size

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
   
Note 1 : Ireland introduced the Universal Social Charge ("USC"), a new tax imposed on total income, with effect from 1 January 2011.  The Agreement shall also apply to the USC pursuant to paragraph 4 of Article 2 of the Agreement.