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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.