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S.I. No. 26/1977 - Double Taxation Relief (Sea Or Air Transport) (Spain) Order, 1977.

S.I. No. 26/1977 - Double Taxation Relief (Sea Or Air Transport) (Spain) Order, 1977. 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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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1977 S.I. No. 26/1977 - Double Taxation Relief (Sea Or Air Transport) (Spain) Order, 1977. S.I. No. 26/1977 - Double Taxation Relief (Sea Or Air Transport) (Spain) Order, 1977. AmendmentsLeasuithe S.I. No. 26 of 1977. DOUBLE TAXATION RELIEF (SEA OR AIR TRANSPORT) (SPAIN) ORDER, 1977. WHEREAS it is enacted by section 362 of the Income Tax Act, 1967 (No. 6 of 1967), that the Government may by order confirm and give the force of law to an arrangement entered into by the Government with the government of a foreign state with a view to affording relief from double taxation in cases where income derived from the business of sea or air transport is chargeable both in the State and in the foreign state to income tax, or to any tax corresponding to income tax, or to any other tax on profits: AND WHEREAS it is further enacted by section 362

(4)of that Act that where an order is proposed to be made under that section, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann. AND WHEREAS a draft of this Order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann: NOW, the Government, in exercise of the powers conferred on them by section 362 of the Income Tax Act, 1967 (No. 6 of 1967), hereby order as follows: 1. This Order may be cited as the Double Taxation Relief (Sea or Air Transport) (Spain) Order, 1977. 2. The arrangement set out in the Schedule to this Order is hereby confirmed and given the force of law. SCHEDULE. AGREEMENT BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME DERIVED FROM THE BUSINESS OF SEA OR AIR TRANSPORT. The Government of Ireland and the Government of Spain, desiring to conclude an agreement for the avoidance of double taxation with respect to taxes on income derived from the business of sea or air transport, have agreed as follows: Article 1. In this Agreement: (
  1. a)the term "Irish enterprise" means an enterprise carried on by the Government of Ireland, by an individual resident in Ireland for the purposes of Irish tax and not resident in Spain for the purposes of Spanish tax, or by a company or partnership constituted under the laws in force in Ireland and managed and controlled in Ireland; (
  2. b)the term "Spanish enterprise" means an enterprise carried on by the Government of Spain, by an individual resident in Spain for the purposes of Spanish tax and not resident in Ireland for the purposes of Irish tax, or by a company or partnership constituted under the laws in force in Spain and managed and controlled in Spain; (
  3. c)the term "business of sea or air transport" means the business of transporting by sea or air persons, livestock, goods or mail carried on by the owner or charterer of ships or aircraft. Article 2. 1. All income derived by a Spanish enterprise from the operation of the business of sea or air transport between Ireland and all other territories (including any such income derived from participation in a pooled air service, in a joint air transport operating organisation or in an international air transport operating agency) shall be exempt from income tax and from all other taxes on income or profits which are or may become chargeable in Ireland. 2. All income derived by an Irish enterprise from the operation of the business of sea or air transport between Spain and all other territories (including any such income derived from participation in a pooled air service, in a joint air transport operating organisation or in an international air transport operating agency) shall be exempt from income tax and all other taxes on income or profits which are or may become chargeable in Spain. 3. Interest and dividends paid out of such income as is referred to in paragraph 1 of this Article shall be exempt in Ireland except if the interest or dividends are paid to a person resident in Ireland for the purposes of Irish tax. 4. Interest and dividends paid out of such income as is referred to in paragraph 2 of this Article shall be exempt in Spain except if the interest or dividends are paid to a person resident in Spain for the purposes of Spanish tax. 5. Earnings of personal work derived by the members of the board of administration of a Spanish enterprise in connection with the operation of such business as is referred to in paragraph 1 of this Article, shall be exempt from tax in Ireland, except if those earnings are paid to a person resident in Ireland for the purposes of Irish tax. 6. Earnings of personal work derived by the members of the board of administration of an Irish enterprise in connection with the operation of such business as is referred to in paragraph 2 of this Article, shall be exempt from tax in Spain, except if those earnings are paid to a person resident in Spain for the purposes of Spanish tax. Article 3. 1. This Agreement shall be ratified and the instruments of ratification shall be exchanged at Dublin as soon as possible. 2. The Agreement shall enter into force on the day of the exchange of instruments of ratification and thereupon its provisions shall have effect in respect of income and profits derived on or after the 1st January, 1969. Article 4. The Agreement shall continue in force indefinitely but may be terminated by either Contracting Party by notice in writing addressed to the other Contracting Party, provided that such notice of termination shall have effect only in respect of income and profits derived after a period of at least six months from the date of such notice. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement. DONE at Madrid this 25th day of February 1975, in duplicate, in the English and Spanish languages, both texts being equally authoritative. For the Government of Ireland, C. V. WHELAN. For the Government of Spain, P. CORTINA. GIVEN under the Official Seal of the Government, this 1st day of February, 1977. LIAM MAC COSGAIR, Taoiseach. EXPLANATORY NOTE. The purpose of this Order is to give the force of law in Ireland to the Agreement dated 25th February, 1975, between Ireland and Spain for the purpose of avoiding double taxation of income derived from the business of sea or air transport. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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