Ireland
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Nature
|
Comprehensive Double Taxation Agreement (see note 1) |
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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. Pursuant to paragraph 4 of Article 2, the Agreement shall also apply to the USC. |