S.I. No. 83/1931 - Double Income Tax on Shipping (Sweden) Relief Order, 1931. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1931 S.I. No. 83/1931 - Double Income Tax on Shipping (Sweden) Relief Order, 1931. S.I. No. 83/1931 - Double Income Tax on Shipping (Sweden) Relief Order, 1931. AmendmentsLeasuithe STATUTORY RULES AND ORDERS. 1931. No. 83. DOUBLE INCOME TAX ON SHIPPING (SWEDEN) RELIEF ORDER, 1931. WHEREAS it is enacted by Section 4 of the Finance Act, 1927 (No. 18 of 1927), that whenever under any law from time to time in force in any foreign state income tax or any tax corresponding to income tax is for the time being payable in respect of profits or gains arising from the business of shipping in respect of which income tax is payable in Saorstát Eireann, it shall be lawful for the Executive Council to enter into a provisional arrangement with the Government of such foreign state for the granting of relief in cases where there is a charge both to the Saorstát Eireann income tax and to the income tax or tax corresponding to income tax payable in such foreign state, and that it shall be lawful for the Governor-General by order made on the advice of the Executive Council to confirm any such provisional arrangement: AND WHEREAS it is further enacted by the said Section 4 of the said Act that in that section the expression "business of shipping" means the business carried on by an owner of ships and that for the purpose of that definition the word "owner" includes any charterer: AND WHEREAS under the law now in force in the Kingdom of Sweden income tax or a tax corresponding to income tax is payable in respect of profits or gains arising from the business of shipping (as defined in the said Section 4 of the said Act) in respect of which Income Tax is payable in Saorstát Eireann; AND WHEREAS, in exercise of the powers conferred on them by the said Section 4 of the said Act, the Executive Council has entered into the Provisional Arrangement set out in the Schedule to this Order with the Royal Swedish Government for relief in cases where there is a charge both to the Saorstát Eireann income tax and to the income tax or tax corresponding to income tax payable in the Kingdom of Sweden: NOW I, JAMES McNEILL, Governor-General of the Irish Free State, on the advice of the Executive Council and in exercise of the powers conferred on me by Section 4 of the Finance Act, 1927 (No. 18 of 1927), and of every and any other power me in this behalf enabling do hereby order and declare as follows:— 1. The Provisional Arrangement set out in the Schedule to this Order is hereby confirmed. 2. This Order may be cited for all purposes as the Double Income Tax on Shipping (Sweden) Relief Order, 1931. Given under my hand and sealed with the Great Seal of the Irish Free State, this 3rd day of December, 1931. JAMES McNEILL, Governor-General. SCHEDULE. AGREEMENT between the IRISH FREE STATE AND SWEDEN for the Reciprocal Exemption from Income Tax in certain cases of Profits accruing from the Business of Shipping. The Government of the Irish Free State and the Royal Swedish Government, being desirous of concluding an Agreement for the reciprocal exemption from taxation of the business of shipping in certain cases, have agreed as follows:— ARTICLE I. The Government of the Irish Free State by virtue of Section 4 of the Finance Act, 1927 , provisionally agree to grant relief from Income Tax (including Surtax), in respect of profits or gains arising from the business of Shipping carried on by an individual resident in Sweden, and not resident in the Irish Free State, or by a Company or Corporation whose business is managed and controlled in Sweden. ARTICLE II. In view of the stipulation contained in Article I, the Royal Swedish Government declare that individuals resident in the Irish Free State and companies or corporations whose business is managed and controlled in the Irish Free State shall under the 72§ of the Swedish Communal Taxation Law of September 28th, 1928, and 29§ of the Income and Property Taxation Ordinance of the same day be exempt from any tax on income in respect of ships calling at Swedish ports. ARTICLE III. The expression "the business of Shipping" means the business carried on by an owner of ships, and for the purpose of this definition the expression "owner" includes any charterer. ARTICLE IV. This Agreement takes effect on the day of signature, and may be denounced by either of the Contracting Parties at any time by giving notice six months in advance. This Agreement shall cease to have effect if, and so soon as, either the relief to be granted under Article I hereof in respect of Income Tax in the Irish Free State ceases to have legal effect, or the individuals and companies mentioned in Article II hereof cease to be exempt from the taxes therein mentioned in respect of the profits therein mentioned. IN WITNESS WHEREOF the Undersigned, duly authorised to that effect, have signed this Agreement and have affixed thereto their Seals. DONE in duplicate at Dublin this 8 October, 1931. (L.S.) (Signed) DESMOND FITZGERALD. (L.S.) (Signed) ERIK PALMSTIERNA. 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