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1976. DOUBLE TAXATION RELIEF (TAXES ON INCOME AND CAPITAL GAINS) (UNITED KINGDOM) ORDER, 1976 WHEREAS it is enacted by section 361
the Income Tax Act, 1967 (No. 6
1967), as amended by section 38
the Capital Gains Tax Act, 1975 (No. 20
1975), and section 166
the Corporation Tax Act, 1976 (No. 7
1976), that if the Government by order declare that arrangements specified in the order have been made with the government
any territory outside the State in relation to affording relief from double taxation in respect
income tax, corporation profits tax, corporation tax or capital gains tax and any taxes
a similar character, imposed by the laws
the State or by the laws
that territory, and that it is expedient that those arrangements should have the force
law, the arrangements shall, notwithstanding anything in any enactment, have the force
law: AND WHEREAS it is further enacted by section 361
that Act that where such an order is proposed to be made, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving
the draft has been passed by Dáil Éireann: AND WHEREAS a draft
this Order has been laid before Dáil Éireann and a resolution approving
the draft has been passed by Dáil Éireann: NOW, the Government, in exercise
the powers conferred on them by section 361
the Income Tax Act, 1967 (No. 6
1967), as amended by section 38
the Capital Gains Tax Act, 1975 (No. 20
1975), and section 166
the Corporation Tax Act, 1976 (No. 7
1976), hereby order as follows:
the United Kingdom in relation to affording relief from double taxation in respect
income tax, corporation profits tax, corporation tax or capital gains tax and any taxes
a similar character, imposed by the laws
the State or by the laws
the United Kingdom, and ( b ) that it is expedient that those arrangements should have the force
law. SCHEDULE CONVENTION BETWEEN THE GOVERNMENT
IRELAND AND THE GOVERNMENT
THE UNITED KINGDOM FOR THE AVOIDANCE
DOUBLE TAXATION AND THE PREVENTION
FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS The Government
Ireland and the Government
the United Kingdom; Desiring to conclude a Convention for the avoidance
double taxation and the prevention
fiscal evasion with respect to taxes on income and capital gains; Have agreed as follows:— ARTICLE 1 Personal scope This Convention shall apply to persons who are residents
one or both
the Contracting States. ARTICLE 2 Taxes covered
this Convention are: ( a ) in Ireland: (
signature
this Convention in addition to, or in place
, the existing taxes. ARTICLE 3 General definitions
Ireland which in accordance with international law has been or may hereafter be designated, under the laws
Ireland concerning the Continental Shelf, as an area within which the rights
Ireland with respect to the sea bed and sub-soil and their natural resources may be exercised; ( b ) the term "United Kingdom" includes any area outside the territorial sea
the United Kingdom which in accordance with international law has been or may hereafter be designated, under the laws
the United Kingdom concerning the Continental Shelf, as an area within which the rights
the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised; ( c ) the term "nationals" means: (i) in relation to Ireland, all citizens
Ireland and all legal persons, associations or other entities deriving their status as such from the laws in force in Ireland; (ii) in relation to the United Kingdom, citizens
the United Kingdom and Colonies, British subjects under Section 2
the British Nationality Act 1948 whose notices given under that Section have been acknowledged before the date
signature
this Convention, British subjects by virtue
the British Nationality Act 1948 or Section 1
the British Nationality Act 1965, and British protected persons within the meaning
the British Nationality Act 1948; and all legal persons, associations or other entities deriving their status as such from the law in force in the United Kingdom; ( d ) the term "Irish tax" means tax imposed by Ireland being tax to which this Convention applies by virtue
the provisions
; the term "United Kingdom tax" means tax imposed by the United Kingdom being tax to which this Convention applies by virtue
the provisions
; ( e ) the term "tax" means Irish tax or United Kingdom tax, as the context requires; ( f ) the terms "a Contracting State" and "the other Contracting State" mean Ireland or the United Kingdom, as the context requires; ( g ) the term "person" comprises an individual, a company and any other body
persons; ( h ) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; ( i ) the terms " enterprise
a Contracting State " and " enterprise
the other Contracting State" mean respectively an enterprise carried on by a resident
a Contracting State and an enterprise carried on by a resident
the other Contracting State; ( j ) the term "competent authority" means, in the case
Ireland, the Revenue Commissioners or their authorised representative, and in the case
the United Kingdom, the Commissioners
Inland Revenue or their authorised representative.
this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws
that Contracting State relating to the taxes which are the subject
this Convention. ARTICLE 4 Fiscal domicile
this Convention, the term "resident
a Contracting State" means, subject to the provisions
paragraphs
this Article, any person who, under the law
that State, is liable to taxation therein by reason
his domicile, residence, place
management or any other criterion
a similar nature; the term does not include any individual who is liable to tax in that Contracting State only if he derives income from sources therein. The terms "resident
Ireland" and "resident
the United Kingdom" shall be construed accordingly.
the provisions
paragraph
this Article an individual is a resident
both Contracting States, then his status shall be determined in accordance with the following rules: ( a ) he shall be deemed to be a resident
the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident
the Contracting State with which his personal and economic relations are closer (centre
vital interests); ( b ) if the Contracting State in which he has his centre
vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident
the Contracting State in which he has an habitual abode; ( c ) if he has an habitual abode in both Contracting States or in neither
them, he shall be deemed to be a resident
the Contracting State
which he is a national; ( d ) if he is a national
both Contracting States or
neither
them, the competent authorities
the Contracting States shall settle the question by mutual agreement.
the provisions
paragraph
this Article a person other than an individual is a resident
both Contracting States, then it shall be deemed to be a resident
the Contracting State in which its place
effective management is situated. ARTICLE 5 Permanent establishment
this Convention, the term "permanent establishment" means a fixed place
business in which the business
the enterprise is wholly or partly carried on.
management; ( b ) a branch; ( c ) an
fice; ( d ) a factory; ( e ) a workshop; ( f ) a mine, oil well, quarry or other place
extraction
natural resources; ( g ) an installation or structure used for the exploration
natural resources.
facilities solely for the purpose
storage, display or delivery
goods or merchandise belonging to the enterprise; ( b ) the maintenance
a stock
goods or merchandise belonging to the enterprise solely for the purpose
storage, display or delivery; ( c ) the maintenance
a stock
goods or merchandise belonging to the enterprise solely for the purpose
processing by another enterprise; ( d ) the maintenance
a fixed place
business solely for the purpose
purchasing goods or merchandise, or for collecting information, for the enterprise; ( e ) the maintenance
a fixed place
business solely for the purpose
advertising, for the supply
information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
an enterprise
the other Contracting State—other than an agent
independent status to whom the provisions
paragraph
this Article apply—shall be deemed to be a permanent establishment in the first-mentioned State if he has, and habitually exercises in that State, an authority to conclude contracts in the name
the enterprise, unless his activities are limited to the purchase
goods or merchandise for the enterprise.
the sea bed and sub-soil and their natural resources situated in a Contracting State shall be deemed to be carrying on a trade through a permanent establishment in that Contracting State.
a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent
an independent status, where such persons are acting in the ordinary course
their business.
a Contracting State controls or is controlled by a company which is a resident
the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not
itself constitute either company a permanent establishment
the other. ARTICLE 6 Limitation
relief Where under any provision
this Convention income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State, an individual, in respect
the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State, and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much
the income as is remitted to or received in that other Contracting State. ARTICLE 7 Income from immovable property
sub-paragraph (b)
this paragraph, be defined in accordance with the law
the Contracting State in which the property in question is situated. ( b ) The term "immovable property" shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions
general law respecting landed property apply, usufruct
immovable property and rights to variable or fixed payments as consideration for the working
, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
paragraph
this Article shall apply to income derived from the direct use, letting, or use in any other form
immovable property.
paragraphs
this Article shall also apply to the income from immovable property
an enterprise and to income from immovable property used for the performance
professional services. ARTICLE 8 Business profits
an enterprise
a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits
the enterprise may be taxed in the other State but only so much
them as is attributable to that permanent establishment.
paragraph
this Article, where an enterprise
a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm's length with the enterprise
which it is a permanent establishment.
the profits
a permanent establishment, there shall be allowed as deductions expenses
the enterprise which are incurred for the purposes
the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
this Article shall affect any
the provisions
the law
a Contracting State relating specifically to the liability to tax
a life assurance company not having its head
fice in that Contracting State.
the mere purchase by that permanent establishment
goods or merchandise for the enterprise.
this Convention, then the provisions
those Articles shall not be affected by the provisions
this Article. ARTICLE 9 Shipping and air transport A resident
a Contracting State shall be exempt from tax in the other Contracting State on profits from the operation
ships or aircraft other than profits from voyages
ships or aircraft confined solely to places in the other Contracting State. ARTICLE 10 Associated enterprises Where ( a ) an enterprise
a Contracting State participates directly or indirectly in the management, control or capital
an enterprise
the other Contracting State, or ( b ) the same persons participate directly or indirectly in the management, control or capital
an enterprise
a Contracting State and an enterprise
the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one
the enterprises, but, by reason
those conditions, have not so accrued, may be included in the profits
that enterprise and taxed accordingly. ARTICLE 11 Dividends
a Contracting State by a resident
the other Contracting State may be taxed in that other Contracting State. Such dividends may also be taxed in the Contracting State
which the company paying the dividends is a resident, and according to the laws
that State, but provided the beneficial owner
the dividends is a resident
the other Contracting State the tax so charged shall not exceed: ( a ) 5 per cent
the gross amount
the dividends if the beneficial owner is a company which controls directly or indirectly 10 per cent or more
the voting power in the company paying the dividends; ( b ) in all other cases 15 per cent
the gross amount
the dividends.
dividends paid by a company resident in that Contracting State, the following provisions
this paragraph shall apply to dividends paid by a company resident in that Contracting State instead
the provisions
paragraph
this Article: ( a ) (i) Dividends derived from a company which is a resident
a Contracting State by a resident
the other Contracting State may be taxed in that other Contracting State. (ii) Where a resident
a Contracting State is entitled to a tax credit in respect
such a dividend under sub-paragraph (b)
this paragraph tax may also be charged in the other Contracting State and according to the laws
that other Contracting State, on the aggregate
the amount or value
that dividend and the amount
that tax credit at a rate not exceeding 15 per cent. (iii) Except as provided in sub-paragraph (a) (ii)
this paragraph dividends derived from a company which is a resident
a Contracting State and which are beneficially owned by a resident
the other Contracting State shall be exempt from any tax in the first-mentioned Contracting State which is chargeable on dividends. ( b ) A resident
a Contracting State who receives dividends from a company which is a resident
the other Contracting State shall, subject to the provisions
sub-paragraph (c)
this paragraph and provided he is the beneficial owner
the dividends, be entitled to the tax credit in respect thereof to which an individual resident in that other Contracting State would have been entitled had he received those dividends, and to the payment
any excess
that tax credit over his liability to tax in that other Contracting State. ( c ) The provisions
sub-paragraph (b)
this paragraph shall not apply where the beneficial owner
the dividend is a company which either alone or together with one or more associated companies controls directly or indirectly 10 per cent or more
the voting power in the company paying the dividend. For the purposes
this sub-paragraph two companies shall be deemed to be associated if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third company.
paragraph
this Article and the provisions
sub-paragraphs (
paragraph
this Article shall not apply to dividends derived from a company which is a resident
a Contracting State by a resident
the other Contracting State if the competent authority
that other Contracting State certifies that such dividends are not subject to tax in that other Contracting State by reason
provisions in the laws
that other Contracting State which afford relief from taxation to charities and superannuation schemes, as such, being provisions which were in force at the date
signature
this Convention or which, if they have been modified since that date, have been modified only in minor respects so as not to affect their general character. Such dividends shall be exempt from any tax in the first-mentioned Contracting State which is chargeable on dividends. ( b ) In this paragraph the term "superannuation scheme" means: (i) in the case
Ireland, a sponsored superannuation scheme within the meaning
the Income Tax Act, 1967 , or a trust scheme or part
a trust scheme approved under Section 235 or Section 235A
that Act; (ii) in the case
the United Kingdom, a sponsored superannuation scheme within the meaning
the Income and Corporation Taxes Act, 1970, or a trust scheme or part
a trust scheme approved under Section 226 or Section 226A
that Act.
Ireland is treated as a distribution and for United Kingdom tax purposes includes any item which under the law
the United Kingdom is treated as a distribution.
a dividend, being a resident
one
the Contracting States, owns 10 per cent or more
the class
shares in respect
which the dividend is paid then paragraphs
this Article shall not apply to the dividend to the extent that it can have been paid only out
profits which the company paying the dividend earned or other income which it received in a period ending 12 months or more before the relevant date. For the purposes
this paragraph the term "relevant date" means the date on which the beneficial owner
the dividend became the owner
10 per cent or more
the class
shares in question. ( b ) The provisions
paragraphs
this Article shall not apply if: (i) the recipient
the dividend is exempt from tax thereon in the United Kingdom; and (ii) the dividend is paid in such circumstances that, if the recipient were a resident
Ireland exempt from Irish tax, the exemption would be limited or removed. ( c ) The provisions
paragraphs
this Article shall not apply if: (i) the recipient
the dividend is exempt from tax thereon in Ireland; and (ii) the dividend is paid in such circumstances that, if the recipient were a resident
the United Kingdom exempt from United Kingdom tax, the exemption would be limited or removed. ( d ) The foregoing provisions
this paragraph shall not apply if the beneficial owner
the dividend shows that the shares were acquired for bona fide commercial reasons and not primarily for the purposes
securing the benefit
this Article.
paragraphs
this Article shall not apply where the beneficial owner
the dividends, being a resident
one
the Contracting States, has in the other Contracting State a permanent establishment and the holding by virtue
which the dividends are paid is effectively connected with a business carried on through that permanent establishment. In such a case the provisions
one
the Contracting States derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company to persons who are not residents
that other Contracting State, or subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly
profits or income arising in such other Contracting State. ARTICLE 12 Interest
a Contracting State shall be taxable only in that State.
every kind as well as all other income assimilated to income from money lent by the taxation law
the State in which the income arises but shall not include any income which is treated as a distribution under Article 11.
paragraph
this Article shall not apply if the beneficial owner
the interest, being a resident
a Contracting State, has in the other Contracting State a permanent establishment and the debt-claim from which the interest arises is effectively connected with a business carried on through that permanent establishment. In such a case, the provisions
them and some other person, the amount
the interest paid exceeds for whatever reason the amount which would have been paid in the absence
such relationship, the provisions
this Article shall apply only to the last-mentioned amount. In that case, the excess part
the payments shall remain taxable according to the law
each Contracting State, due regard being had to the other provisions
this Convention.
this Article shall not apply if the debt-claim in respect
which the interest is paid was created or assigned mainly for the purpose
taking advantage
this Article and not for bona fide commercial reasons. ARTICLE 13 Royalties
a Contracting State shall be taxable only in that State.
any kind received as a consideration for the use
, or the right to use, any copyright
literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade mark, design or model, plan, secret formula or process, or for the use
, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
paragraph
this Article shall not apply if the beneficial owner
the royalties, being a resident
a Contracting State, has in the other Contracting State a permanent establishment and the right or property giving rise to the royalties is effectively connected with a business carried on through that permanent establishment. In such a case, the provisions
them and some other person, the amount
the royalties paid exceeds for whatever reason the amount which would have been paid in the absence
such relationship, the provisions
this Article shall apply only to the last-mentioned amount. In that case, the excess part
the payments shall remain taxable according to the law
each Contracting State, due regard being had to the other provisions
this Convention. ARTICLE 14 Capital gains
immovable property may be taxed in the Contracting State in which such property is situated.
shares deriving their value or the greater part
their value directly or indirectly from immovable property, other than shares quoted on a stock exchange, may be taxed in the Contracting State in which such immovable property is situated.
movable property forming part
the business property
a permanent establishment which an enterprise
a Contracting State has in the other Contracting State or
movable property pertaining to a fixed base available to a resident
a Contracting State in the other Contracting State for the purpose
performing professional services, including such gains from the alienation
such a permanent establishment (alone or together with the whole enterprise) or
such a fixed base, may be taxed in the other State. Provided that if such movable property consists
shares the gains from which under paragraph
this Article may be taxed in the Contracting State
which the alienator is a resident, because the relevant immovable property is situated in that State, the said gains shall be taxable only in that State.
this Article and notwithstanding the provisions
paragraph
this Article, capital gains derived by a resident
a Contracting State from the alienation
ships and aircraft operated in international traffic and movable property pertaining to the operation
such ships and aircraft shall be taxable only in that Contracting State.
any property other than those mentioned in paragraphs
this Article shall be taxable only in the Contracting State
which the alienator is a resident. Provided that where under the law
that Contracting State an individual, in respect
such gains, is subject to tax thereon by reference only to the amount thereof which is received in that Contracting State, the foregoing provisions
this paragraph shall not operate in relation to so much
such gains as is not received in that Contracting State.
this Article the term "immovable property" means immovable property as defined in paragraph
Articles 17 and 18, salaries, wages and other similar remuneration derived by a resident
a Contracting State in respect
an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
paragraph
this Article, remuneration derived by a resident
a Contracting State in respect
an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: ( a ) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; and ( b ) the remuneration is paid by, or on behalf
, an employer who is not a resident
the other State; and ( c ) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
a director
a company derived from the company the preceding provisions
this Article shall apply as if the remuneration were remuneration
an employee in respect
an employment and as if references to "employer" were references to the company. ARTICLE 16 Artistes and athletes
, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which those activities are exercised.
personal activities as such
an entertainer or athlete accrues not to that entertainer or athlete himself but to another person that income may, notwithstanding the provisions
Articles 8 and 15, be taxed in the Contracting State in which the activities
the entertainer or athlete are exercised. ARTICLE 17 Pensions
paragraphs
, pensions and other similar remuneration paid in consideration
past employment to a resident
a Contracting State and any annuity paid to such a resident shall be taxable only in that State.
time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. ARTICLE 18 Governmental functions
funds created by, Ireland or a local authority thereof to any individual in respect
services rendered to the Government
Ireland or a local authority thereof, in the discharge
functions
a governmental nature, shall be taxable only in Ireland unless the individual is a United Kingdom national without also being a national
Ireland.
public funds
the United Kingdom or Northern Ireland or
the funds
any local authority in the United Kingdom to any individual in respect
services rendered to the Government
the United Kingdom or Northern Ireland or a local authority in the United Kingdom in the discharge
functions
a governmental nature, shall be taxable only in the United Kingdom unless the individual is a national
Ireland without also being a United Kingdom national.
paragraphs
this Article shall not apply to remuneration or pensions in respect
services rendered in connection with any trade or business. ARTICLE 19 Students Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident
the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose
his education or training receives for the purpose
his maintenance, education or training shall not be taxed in the first-mentioned State, provided that such payments are made to him from sources outside that State. ARTICLE 20 Income not expressly mentioned Items
income
a resident
a Contracting State, wherever arising, being income
a class or from sources not expressly mentioned in the foregoing Articles
this Convention, other than income paid out
trusts, shall be taxable only in that State. ARTICLE 21 Elimination
double taxation
the law
Ireland regarding the allowance as a credit against Irish tax
tax payable in a territory outside Ireland (which shall not affect the general principle hereof)— ( a ) United Kingdom tax payable under the laws
the United Kingdom and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within the United Kingdom (excluding in the case
a dividend tax payable in respect
the profits out
which the dividend is paid) shall be allowed as a credit against any Irish tax computed by reference to the same profits, income or chargeable gains by reference to which the United Kingdom tax is computed. ( b ) In the case
a dividend paid by a company which is a resident
the United Kingdom to a company which is a resident
Ireland and which controls directly or indirectly 10 per cent or more
the voting power in the company paying the dividend, the credit shall take into account (in addition to any United Kingdom tax creditable under the provisions
sub-paragraph (a)
this paragraph) the United Kingdom tax payable by the company in respect
the profits out
which such dividend is paid.
the law
the United Kingdom regarding the allowance as a credit against United Kingdom tax
tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof)— ( a ) Irish tax payable under the laws
Ireland and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within Ireland (excluding in the case
a dividend tax payable in respect
the profits out
which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains by reference to which the Irish tax is computed. ( b ) In the case
a dividend paid by a company which is a resident
Ireland to a company which is a resident
the United Kingdom and which controls directly or indirectly 10 per cent or more
the voting power in the company paying the dividend, the credit shall take into account (in addition to any Irish tax creditable under the provisions
sub-paragraph (a)
this paragraph) the Irish tax payable by the company in respect
the profits out
which such dividend is paid.
paragraphs
this Article profits, income and capital gains owned by a resident
a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other Contracting State.
a Contracting State has been charged to tax in that State are also included in the profits
an enterprise
the other State and the profits so included are profits which would have accrued to that enterprise
the other State if the conditions made between the enterprises had been those which would have been made between independent enterprises dealing at arm's length, the amount included in the profits
both enterprises shall be treated for the purposes
this Article as income from a source in the other State
the enterprise
the first-mentioned State and relief shall be given accordingly under the provisions
paragraph
this Article. ARTICLE 22 Personal allowances
the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes
Irish tax as citizens
Ireland not resident in Ireland.
Ireland shall be entitled to the same personal allowances, reliefs and reductions for the purposes
United Kingdom tax as British subjects not resident in the United Kingdom. ARTICLE 23 Non-discrimination
a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals
that other State in the same circumstances are or may be subjected.
a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises
that other State carrying on the same activities.
a Contracting State, the capital
which is wholly or partly owned or controlled, directly or indirectly, by one or more residents
the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises
that first-mentioned State are or may be subjected.
the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident.
the other Contracting State a greater relief from income tax chargeable on dividends received from a company which is a resident
the first-mentioned Contracting State than the relief to which the first-mentioned company may be entitled under the provisions
this Convention.
every kind and description. ARTICLE 24 Mutual agreement procedure
a Contracting State considers that the actions
one or both
the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws
those States, present his case to the competent authority
the Contracting State
which he is a resident.
the other Contracting State, with a view to the avoidance
taxation not in accordance with the Convention.
the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application
the Convention.
the Contracting States may communicate with each other directly for the purpose
reaching an agreement in the sense
the preceding paragraphs. ARTICLE 25 Exchange
information
the Contracting States shall exchange such information as is necessary for the carrying out
this Convention and
the domestic laws
the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than persons (including a Court or administrative body) concerned with the assessment or collection
, or prosecution in respect
, or the determination
appeals in relation to, the taxes which are the subject
the Convention.
paragraph
either Contracting State the obligation: ( a ) to carry out administrative measures at variance with the laws or administrative practice prevailing in either Contracting State; ( b ) to supply particulars which are not obtainable under the laws or in the normal course
the administration
that or
the other Contracting State; ( c ) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure
which would be contrary to public policy. ARTICLE 26 Diplomatic and consular
ficials Nothing in this Convention shall affect the fiscal privileges
diplomatic or consular
ficials under the general rules
international law or under the provisions
special agreements. ARTICLE 27 Territorial extension
this Convention shall terminate the application
this Convention to any territory to which it has been extended under the provisions
this Article. ARTICLE 28 Entry into force
Notes confirming that the necessary steps have been taken to give it the force
law in Ireland and the United Kingdom, and shall thereupon have effect: ( a ) in Ireland: (i) as respects income tax other than income tax on salaries, wages, remuneration and pensions to which Articles 15 and 18 apply, for any year
assessment beginning on or after 6 April 1976; (ii) as respects income tax on salaries, wages, remuneration and pensions to which Articles 15 and 18 apply, for any year
assessment beginning on or after 6 April 1977; (iii) as respects corporation tax, for the financial year 1974 and subsequent financial years; (iv) as respects capital gains tax, for any year
assessment beginning on or after 6 April 1976. Provided that a person shall not be chargeable to capital gains tax in Ireland for a year
assessment commencing on or after 6 April 1974 and ending on or before 5 April 1976 for which he would have been regarded as a resident
the United Kingdom under the provisions
this Convention, if this Convention had applied for that year. ( b ) in the United Kingdom: (i) as respects income tax other than income tax on salaries, wages, remuneration and pensions to which Articles 15 and 18 apply, for any year
assessment beginning on or after 6 April 1976; (ii) as respects income tax on salaries, wages, remuneration and pensions to which Articles 15 and 18 apply, for any year
assessment beginning on or after 6 April 1977; (iii) as respects corporation tax, for any financial year beginning on or after 1 April 1976; (
assessment beginning on or after 6 April 1976. Provided that a person shall not be chargeable to capital gains tax in the United Kingdom for a year
assessment commencing on or after 6 April 1974 and ending on or before 5 April 1976 for which he would have been regarded as a resident
Ireland under the provisions
this Convention, if this Convention had applied for that year.
this Article, the existing Agreements shall terminate upon the entry into force
this Convention as provided in paragraph
this Article and thereupon cease to be effective as respects taxes to which, in accordance with paragraph
assessment ending on or before 5 April 1977 as respects income tax on salaries, wages, remuneration and pensions to which Articles 15 and 18
this Convention apply. Provided that for the purposes
sub-paragraphs (c) and (d)
paragraph
the said Agreement any relief granted under the provisions
Articles 11 and 21
this Convention shall be deemed to be relief granted under the provisions
the Finance Act, 1920, as amended by the said Article 2.
the Irish Free State in respect
Double Income Tax; as amended by: (i) the Agreement made on the 25th day
April, 1928, between the British Government and the Government
the Irish Free State amending the Agreement made on the 14th day
April, 1926, between the said Governments in respect
Double Income Tax; (ii) the Agreement between the Irish Government and the United Kingdom Government amending the Agreement
1926 (as amended by the Agreement
1928) in respect
Double Income Tax dated 21st July, 1947; (iii) the Agreement between the Government
Ireland and the Government
the United Kingdom with respect to certain exemptions from tax dated 4th April, 1959; (iv) the Agreement between the Government
Ireland and the Government
the United Kingdom with respect to certain exemptions from tax dated 23rd June, 1960; (v) the Agreement between the Government
Ireland and the Government
the United Kingdom with respect to certain exemptions from tax dated 2nd May, 1973; and (vi) the Agreement between the Government
Ireland and the Government
the United Kingdom with respect to certain exemptions from tax dated 3rd June, 1975. ( b ) In this Article, the term "the existing Agreements" means: (i) the existing income tax Agreement: and (ii) the Agreement between the Government
the Republic
Ireland and the United Kingdom Government for the Reciprocal Relief
Double Taxation in respect
Irish Corporation Profits Tax and United Kingdom Profits Tax signed on 18th May, 1949 as amended by the Protocol between the Government
Ireland and the Government
the United Kingdom amending the said Agreement, signed on 2nd May, 1973. ARTICLE 29 Termination This Convention shall remain in force until denounced by one
the Contracting States. Either Contracting State may denounce the Convention, through diplomatic channels, by giving notice
termination at least six months before the end
any calendar year after the year 1978. In such event, the Convention shall cease to have effect: ( a ) in Ireland: (i) as respects income tax and capital gains tax, for any year
assessment beginning on or after 6 April in the calendar year next following that in which the notice is given; (
assessment beginning on or after 6 April in the calendar year next following that in which the notice is given; (ii) as respects corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice is given; (iii) as respects petroleum revenue tax, for any chargeable period beginning on or after 1 January in the calendar year next following that in which the notice is given. In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Convention. Done in two originals at Dublin this 2nd day
June 1976. For the Government
Ireland: For the Government
the United Kingdom: GARRET FITZGERALD ARTHUR GALSWORTHY PROTOCOL BETWEEN THE GOVERNMENT
IRELAND AND THE GOVERNMENT
THE UNITED KINGDOM AMENDING THE CONVENTION FOR THE AVOIDANCE
DOUBLE TAXATION AND THE PREVENTION
FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED ON 2 JUNE 1976. The Government
Ireland and the Government
the United Kingdom; Desiring to conclude a Protocol to amend the Convention between the Contracting Parties for the avoidance
double taxation and the prevention
fiscal evasion with respect to taxes on income and capital gains, signed on 2 June 1976 (hereinafter referred to as "the Convention"); Have agreed as follows:— Article I The following sub-paragraph shall be substituted for sub-paragraph (a)
paragraph
the Convention: "
paragraph
this Article and the provisions
sub-paragraphs (
paragraph
this Article shall not apply to dividends derived from a company which is a resident
a Contracting State by a resident
the other Contracting State if the competent authority
that other Contracting State certifies that such dividends are not subject to tax in that other Contracting State by reason
provisions in the laws
that other Contracting State which afford relief from taxation to charities and superannuation schemes, as such, or to insurance companies in respect
their pension business, being provisions which were in force at the date
signature
this Convention or which. if they have been modified since that date, have been modified only in minor respects so as not to affect their general character. Such dividends shall be exempt from any tax in the first-mentioned Contracting State which is chargeable on dividends." Article II The following new Article shall be inserted immediately after Article 14
the Convention: "ARTICLE 14a Charities and superannuation schemes: additional provisions
Articles 7 and 14 income derived by a resident
one Contracting State from immovable property situated in the other Contracting State, and capital gains derived by such a resident from the alienation
such property or
related movable property, shall be exempt in that other Contracting State from taxes which are the subject
this Convention by virtue
paragraph
if the competent authority
the first-mentioned Contracting State certifies that the said income or capital gains are not subject to such taxes in that State by reason
provisions in the laws
that State which afford relief from taxation to charities and superannuation schemes, as such, or to insurance companies in respect
their pension business, being provisions which were in force at the date
signature
this Convention or which, if they have been modified since that date, have been modified only in minor respects so as not to affect their general character.
this Article: ( a ) the term "related movable property" means movable property the gains from the alienation
which may, under the provisions
paragraphs
, be taxed in the Contracting State in which specified immovable property is situated; ( b ) the term "superannuation scheme" means a superannuation scheme as defined in sub-paragraph (b)
paragraph
." Article III This Protocol, which shall form an integral part
the Convention, shall enter into force on the exchange
Notes confirming that the necessary steps have been taken to give it the force
law in Ireland and the United Kingdom, and shall thereupon have effect in accordance with Article 28
the Convention. In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol. Done in two originals at Dublin this 28th day
October 1976. For the Government
Ireland: For the Government
the United Kingdom: GARRET FITZGERALD J. K. HICKMAN GIVEN under the
ficial Seal
the Government this 22nd day
December, 1976. LIAM MAC COSGAIR, Taoiseach. EXPLANATORY NOTE. This Order gives the force
law to the Convention with the United Kingdom and the Protocol amending the Convention both
which are set out in the Schedule. The Convention and Protocol replace Agreements made in 1926 and 1949, and amending Agreements. The effect
the Convention and Protocol is summarised below. There are provisions under which certain business profits not arising through a permanent establishment, shipping and air transport profits, interest, royalties, pensions (other than Government pensions) and earnings
temporary business visitors are, subject to certain conditions, to be taxed only in the country
residence
the taxpayer. Government salaries and pensions are normally to be taxed by the paying Government only. Where income continues to be taxable in both countries, relief from double taxation is to be given by the country
residence
the taxpayer for the tax payable in the country
origin
the income. It is provided that where a company which is a resident
one
the countries pays a dividend to a resident
the other country ( other than a company which controls 10 per cent or more
the voting power in the paying company) the recipient is, subject to certain conditions, to receive the tax credit to which an individual resident in the country
which the paying company is a resident would be entitled had he received that dividend. Income tax at a rate not exceeding 15 per cent on the aggregate
the dividend and the tax credit may be charged in the country
source
the dividend unless the dividend is exempt from tax in the other country by reason
tax reliefs accorded by that other country to charities, superannuation schemes and insurance companies in respect
their pension business. Where the dividend is so exempt the source country may not impose any income tax on the aggregate
the dividend and the tax credit. Capital gains arising from the disposal
immovable property and
shares linked with immovable property may be taxed by the country in which the property is situated. Capital gains arising from the disposal
other property are normally to be taxed only in the country
residence
the taxpayer unless they arise from the disposal
assets
a permanent establishment or fixed base which the taxpayer has in the other country. There are provisions giving charities, superannuation schemes and the pension business
insurance companies reciprocal exemptions from the taxes listed in Article 2
the Convention on income from immovable property and on capital gains arising from the disposal
immovable property or related movable property. Each country is to treat residents
the other country, in the matter
personal allowances and reliefs for tax purposes, in the same way as it treats its own non-resident citizens or subjects. Provision is made for safeguarding nationals and enterprises
one country against discriminatory taxation in the other country, for consultation between the taxing authorities
the two countries for the purpose
resolving any difficulties or doubts arising as to the interpretation or application
the Convention and for the exchange
such information between those authorities as is necessary for the carrying out
the Convention. The Convention is, in general, to have effect in the State as respects income tax and capital gains tax for the year
assessment 1976-77 and subsequent years and as respects corporation tax for the financial year 1974 [as defined in section 1
the Corporation Tax Act, 1976 (No. 7
1976)] and subsequent financial years. There are transitional provisions relating to income tax on remuneration from employments and Government pensions and to capital gains tax. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government
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