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Irish Tax Treaties 2011/12
Author: Mary Walsh
ISBN: 9781847669339
Edition: First
Publisher: Bloomsbury Professional
Copyright: 2011 Bloomsbury Professional
Law As Stated At: 01 November 2011
Irish Tax Treaties 2011/12
Irish Tax Treaties 2011/12 provides tax practitioners, researchers and students with the original text of international tax agreements to which Ireland is a party and standard international interpretation material in relation to these agreements, together with summarised data that facilitates research and enquiry.
Contents includes:
- Interpretation agreements and model conventions;
- Irish statutory basis for treaties;
- Synoptic tables on treaties on income and capital;
- Text of the treaties on income and capital;
- EU agreements on taxation and draft directives;
- Treaties on inheritance and gifts.
Contents
- Introduction
- Close sectionPart 1: Interpretation Agreements and Commentary
- Close sectionVienna Convention on the Law of Treaties
- Part I Introduction:
- Part II Conclusion and entry into force of treaties:
- Part III: Observance, application and interpretation of treaties
- PART IV: AMENDMENT AND MODIFICATION OF TREATIES
- PART V: INVALIDITY, TERMINATION AND SUSPENSION OF THE OPERATION OF TREATIES
- PART VI: MISCELLANEOUS PROVISIONS
- PART VII: DEPOSITARIES, NOTIFICATIONS, CORRECTIONS AND REGISTRATION
- PART VIII: FINAL PROVISIONS
- ANNEX
- Close sectionCommentary on Selected Articles of the Vienna Convention
- Close sectionRevenue Commissioners’ Commentary on Typical Provisions in Irish Treaties
- Persons Covered (Article 1)
- Taxes Covered (Article 2)
- General Definitions (Article 3)
- Resident (Article 4)
- Permanent Establishment (Article 5)
- Income From Immovable Property (Article 6)
- Business Profits (Article 7)
- Shipping and Air Transport (Article 8)
- Associated Enterprises (Article 9)
- Dividends (Article 10)
- Interest (Article 11)
- Royalties (Article 12)
- Capital Gains (Article 13)
- Independent Personal Services (Article 14)
- Income from Employment (Article 15)
- Directors’ Fees (Article 16)
- Artistes And Sportspersons (Article 17)
- Pensions and Annuities (Article 18)
- Government Service (Article 19)
- Students (Article 20)
- Professors and Teachers (Article 21)
- Other Income (Article 22)
- Offshore Activities
- Elimination of Double Taxation (Article 23)
- Non-discrimination (Article 24)
- Mutual Agreement Procedure (Article 25)
- Exchange of Information (Article 26)
- Members of Diplomatic Missions and Consular Posts (Article 27)
- Entry into Force (Article 28)
- Termination (Article 29)
- Close sectionVienna Convention on the Law of Treaties
- Close sectionPart 2: Constitutional and Statutory Base for Treaties
- Close sectionPart 3: Synoptic Tables on Treaties on Income and Capital
- Close sectionSynoptic Tables on Treaties on Income and Capital
- Table 1: – Alphabetical list of treaties on income and capital and effective dates for Irish taxes
- Table 2: – Chronological list of treaties (by date of signing)
- Table 3: – Language versions of the treaties
- Table 4: – Taxes covered by the treaties
- Table 5: – Contents of the treaties (1)
- Table 6: – Contents of the treaties (2)
- Table 7: – Contents of the treaties – (3)
- Table 8: – Contents of the treaties – (4)
- Table 9: – Contents of the treaties – (5)
- Table 10: – Contents of the treaties – (6)
- Table 11: – Residence of individuals
- Table 12: – Residence of persons other than individuals
- Table 13: – Construction operations – period for permanent establishment
- Table 14: – Permanent establishment provisions that are broader than the OECD Model equivalent provisions
- Table 15: – Shipping and air transport
- Table 16: – Corresponding adjustment provisions
- Table 17: – Definitions of dividends for treaty purposes
- Table 18: – Taxation in the source state of dividends paid to an Irish resident investor
- Table 19: – Treaty withholding rates on dividends from Ireland
- Table 20: – Definition of interest for treaty purposes
- Table 21: – Withholding tax on interest
- Table 22: – Deductibility of interest paid by an Irish resident company to a treaty resident 75% affiliate company
- Table 23: – Taxation of royalties in the state of source
- Table 24: – Taxation of capital gains in the state of source
- Table 25: – Income from employment – 183-day test
- Table 26: – Artistes and sportspersons – taxation in the state of exercise
- Table 27: – Scope of the “other income” article
- Table 28: – Double taxation relief in Ireland
- Table 29: – Foreign double taxation relief for Irish tax
- Table 30: – Scope of non-discrimination article
- Table 31: – Time limit for claims under mutual agreement procedure
- Table 32: – Limitation on benefits provisions
- Close sectionSynoptic Tables on Treaties on Income and Capital
- Close sectionPart 4: Text of the Treaties on Income and Capital
- Close sectionAlbania
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - International transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportspersons
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students and apprentices
- Article 21 - Other income
- Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Termination
- Close sectionArmenia
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportspersons
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Professors and researchers
- Article 21 - Other income
- Article 22 - Miscellaneous rules applicable to certain offshore activities
- Article 23 - Capital
- Article 24 - Elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Members of Diplomatic Missions and Consular Posts
- Article 29 - Entry into force
- Article 30 - Termination
- Close sectionAustralia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Residence
- Article 5 - Permanent establishment
- Article 6 - Limitation of relief
- Article 7 - Income from real property
- Article 8 - Business profits
- Article 9 - Shipping and air transport
- Article 10 - Associated enterprises
- Article 11 - Dividends
- Article 12 - Interest
- Article 13 - Royalties
- Article 14 - Alienation of property
- Article 15 - Independent personal services
- Article 16 - Dependent personal services
- Article 17 - Directors’ fees
- Article 18 - Entertainers
- Article 19 - Pensions and annuities
- Article 20 - Government service
- Article 21 - Professors and teachers
- Article 22 - Students
- Article 23 - Income not expressly mentioned
- Article 24 - Source of income
- Article 25 - Methods of elimination of double taxation
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Diplomatic and consular officials
- Article 29 - Entry into force
- Article 30 - Termination
- Close sectionAustria
- Article 1 - Taxes covered
- Article 2 - General definitions
- [Article 2A - Residence
- Article 3 - Permanent establishment
- Article 4 - Income from immovable property
- Article 5 - Business profits
- Article 6 - International transport
- Article 7 - Associated enterprises
- [Article 8 - Dividends
- Article 9 - Interest
- Article 10 - Royalties
- Article 11 - Capital gains
- Article 12 - Independent professional services
- Article 13 - Dependent personal services
- Article 14 - Directors’ fees
- Article 15 - Artistes and sportsmen
- Article 16 - Pensions
- Article 17 - Government service
- Article 18 - Students
- Article 19 - Professors and teachers
- Article 20 - Other income
- Article 21 - Personal allowances for non-residents
- [Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- [Article 25 - Exchange of information
- Article 26 - Entry into force
- Article 27 - Termination
- EXPLANATORY NOTE
- PROTOCOL
- PROTOCOL
- Close sectionBahrain
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Income from debt-claims
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportspersons
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Other income
- Article 21 - Miscellaneous provisions
- Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionBelarus
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Gains from the alienation of property (capital gains)
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportsmen
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Other income
- Article 21 - Capital
- Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionBelgium
- Close sectionBosnia & Herzegovina
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportspersons
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Professors and teachers
- Article 21 - Other income
- Article 22 - Miscellaneous rules applicable to certain offshore activities
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- EXPLANATORY NOTE
- Close sectionBulgaria
- Close sectionCanada
- Close sectionChile
- CHAPTER I - Scope of the Convention:
- CHAPTER II - DEFINITIONS:
- CHAPTER III - TAXATION OF INCOME:
- CHAPTER IV - METHODS FOR AVOIDANCE OF DOUBLE TAXATION:
- CHAPTER V - SPECIAL PROVISIONS:
- CHAPTER VI - FINAL PROVISIONS:
- Protocol to the Convention Between Ireland and the Republic of Chile for the Avoidance of Double Taxation and the Prevention Of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
- EXPLANATORY NOTE
- Close sectionChina
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions
- Article 19 - Government service
- Article 20 - Teachers and researchers
- Article 21 - Students and trainees
- Article 22 - Other income
- Article 23 - Methods for the elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- EXPLANATORY NOTE
- Close sectionCroatia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Avoidance of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Duration and termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionCyprus
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Permanent establishment
- Article 5 - Income from immovable property
- Article 6 - Business profits
- Article 7 - Shipping and air transport
- Article 8 - Associated enterprises
- Article 9 - Dividends
- Article 10 - Interest
- Article 11 - Royalties
- Article 12 - Capital gains
- Article 13 - Independent personal services
- Article 14 - Dependent personal services
- Article 15 - Directors’ fees
- Article 16 - Artistes and athletes
- Article 17 - Pensions
- Article 18 - Governmental functions
- Article 19 - Researchers, teachers, students and apprentices
- Article 20 - Income not expressly mentioned
- Article 21 - Allowance of credit
- Article 22 - Personal allowances for non-residents
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Diplomatic and consular officials
- Article 27 - Entry into force
- Article 28 - Termination
- EXPLANATORY NOTE
- Close sectionCzech Republic
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent etablishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Capital
- Article 24 - Elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Diplomatic agents and consular officers
- Article 29 - Entry into force
- Article 30 - Termination
- EXPLANATORY NOTE
- Close sectionDenmark
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping, air transport and containers
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and athletes
- Article 18 - Pensions, annuities and similar payments
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Activities in connection with preliminary surveys, exploration or extraction of hydrocarbons
- Article 23 - Methods for elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Diplomatic agents and consular officers
- Article 28 - Territorial extension
- Article 29 - Entry into force
- Article 30 - Termination
- PROTOCOL
- MEMORANDUM OF UNDERSTANDING
- EXPLANATORY NOTE
- APPENDICES
- Close sectionEstonia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Miscellaneous rules applicable to certain offshore activities
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionFinland
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Residence
- Article 5 - Permanent establishment
- Article 6 - Limitation of relief
- Article 7 - Income from immovable property
- Article 8 - Business profits
- Article 9 - Shipping and air transport
- Article 10 - Associated enterprises
- Article 11 - Dividends
- Article 12 - Interest
- Article 13 - Royalties
- Article 14 - Capital gains
- Article 15 - Independent personal services
- Article 16 - Dependent personal services
- Article 17 - Directors’ fees
- Article 18 - Entertainers and sportsmen
- Article 19 - Pensions, annuities and social security payments
- Article 20 - Government service
- Article 21 - Students
- Article 22 - Other income
- Article 23 - Miscellaneous rules applicable to certain offshore activities
- Article 24 - Elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Members of diplomatic missions and consular posts
- Article 29 - Entry into force
- Article 30 - Termination
- Exchange of Letters
- EXPLANATORY NOTE
- Close sectionFrance
- Article 1 - Taxes covered
- Article 2 - General definitions
- Article 3 - Income from immovable property
- Article 4 - Business profits
- Article 5 - Associated enterprises
- Article 6 - Shipping and air transport
- Article 7 - Capital gains
- Article 8 - Withholding tax
- Article 9 - Dividends
- Article 10 - Interest
- Article 11 - Royalties
- Article 12 - Dependent personal services
- Article 13 - Government service
- Article 14 - Pensions
- Article 15 - Directors’ fees
- Article 16 - Independent professional services
- Article 17 - Students
- Article 18 - Artistes and sportsmen
- Article 19 - Professors and teachers
- Article 20 - Other income
- Article 21 - Elimination of double taxation
- Article 22 - Non-discrimination
- Article 23 - Exchange of information
- Article 24 - Mutual agreement procedure
- Article 25 - Territorial expansion
- Article 26 - Entry into force
- Article 27 - Termination
- EXPLANATORY NOTE
- Close sectionGeorgia
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportspersons
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Professors, teachers and researchers
- Article 21 - Other income
- Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Termination
- EXPLANATORY NOTE
- Close sectionGermany (1962)
- Article I - Taxes covered
- Article II - General definitions
- Article III - Business profits
- Article IV - Associated enterprises
- Article V - Shipping and air transport
- Article VI - Dividends
- Article VII - Interest
- Article VIII - Royalties
- Article IX - Income from immovable property
- Article X - Capital gains
- Article XI - Independent personal services
- Article XII - Dependent personal services
- Article XIII - Government service
- Article XIV - Directors’ fees
- Article XV - Pensions
- Article XVI - Artistes and sportsmen
- Article XVII - Professors and teachers
- Article XVIII - Students
- Article XIX - Annuities
- Article XX - Capital
- Article XXI - Personal allowances for non-residents
- Article XXII - Elimination of double taxation
- Article XXIII - Exchange of information
- Article XXIV - Mutual agreement procedure
- Article XXV - Non-discrimination
- Article XXVI - Territorial extension
- Article XXVII - Entry into force
- Article XXVIII - Termination
- EXPLANATORY NOTE
- Protocol amending the Convention between Ireland and the Federal Republic of Germany for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital and to the Gewerbesteuer (trade tax)
- EXPLANATORY NOTE.
- Close sectionGermany (2011)
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping, inland waterways transport and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportsmen
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Visiting professors, teachers and students
- Article 20 - Other income
- Article 21 - Capital
- Article 22 - Miscellaneous rules applicable to certain offshore activities
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Assistance in the collection of taxes
- Article 28 - Procedural rules for taxation at source
- Article 29 - Limitation of relief
- Article 30 - Members of diplomatic missions and consular posts
- Article 31 - Protocol
- Article 32 - Entry into force
- Article 33 - Termination
- Article 34 - Registration
- Protocol to the Agreement between Ireland and The Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on 30 March 2011
- Joint Declaration by Ireland and the Federal Republic of Germany
- Close sectionGreece
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and athletes
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Miscellaneous rules applicable to certain offshore activities
- Article 24 - Elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Diplomatic agents and consular officers
- Article 29 - Entry into force
- Article 30 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionHong Kong
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportsmen
- Article 17 - Pensions
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Other income
- Article 21 - Methods for elimination of double taxation
- Article 22 - Non-discrimination
- Article 23 - Mutual agreement procedure
- Article 24 - Exchange of information
- Article 25 - Members of government missions
- Article 26 - Entry into force
- Article 27 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionHungary
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - International transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Diplomatic agents and consular officers
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionIceland
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportsmen
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Other income
- Article 21 - Capital
- Article 22 - Offshore activities
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- EXPLANATORY NOTE
- Close sectionIndia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties and fees for technical services
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportspersons
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students and apprentices
- Article 21 - Professors, teachers and research scholars
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Diplomatic agents and consular officials
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionIsrael
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - International transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and athletes
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Professors and teachers
- Article 21 - Students and business apprentices
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Diplomatic agents and consular officers
- Article 28 - Entry into force
- Article 29 - Termination
- EXPLANATORY NOTE
- Close sectionItaly
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Permanent establishment
- Article 5 - Income from immovable property
- Article 6 - Business profits
- Article 7 - Shipping and air transport
- Article 8 - Associated enterprises
- Article 9 - Dividends
- Article 10 - Interest
- Article 11 - Royalties
- Article 12 - Capital gains
- Article 13 - Independent personal services
- Article 14 - Dependent personal services
- Article 15 - Director’s fees
- Article 16 - Artistes and athletes
- Article 17 - Pensions
- Article 18 - Government functions
- Article 19 - Researchers, teachers, students and apprentices
- Article 20 - Income not expressly mentioned
- Article 21 - Allowance of credit
- Article 22 - Personal allowances for non-residents
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Diplomatic and consular officials
- Article 27 - Entry into force
- Article 28 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionJapan
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Residence
- Article 5 - Limitation of relief
- Article 6 - Permanent establishment
- Article 7 - Income from immovable property
- Article 8 - Business profits
- Article 9 - Shipping and air transport
- Article 10 - Associated enterprises
- Article 11 - Dividends
- Article 12 - Interest
- Article 13 - Royalties
- Article 14 - Capital gains
- Article 15 - Independent personal services
- Article 16 - Dependent personal services
- Article 17 - Directors’ fees
- Article 18 - Artistes and sportsmen
- Article 19 - Pensions
- Article 20 - Government services
- Article 21 - Students
- Article 22 - Professors and teachers
- Article 23 - Other income
- Article 24 - Elimination of double taxation
- Article 25 - Personal allowances for non-residents
- Article 26 - Non-discrimination
- Article 27 - Mutual agreement procedure
- Article 28 - Exchange of information
- Article 29 - Diplomatic agents and consular officials
- Article 30 - Entry into force
- Article 31 - Termination
- Close sectionKorea
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Entertainers and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Diplomatic agents and consular officers
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionKuwait
- Article 1 - Persons Covered
- Article 2 - Taxes Covered
- Article 3 - General Definitions
- Article 4 - Resident
- Article 5 - Permanent Establishment
- Article 6 - Income from Immovable Property
- Article 7 - Business Profits
- Article 8 - Shipping and Air Transport
- Article 9 - Associated Enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital Gains
- Article 14 - Income from Employment
- Article 15 - Directors’ Fees
- Article 16 - Artistes and Sportsmen
- Article 17 - Pensions And Annuities
- Article 18 - Government Service
- Article 19 - Professors and Teachers
- Article 20 - Students and Trainees
- Article 21 - Other Income
- Article 22 - Elimination of double taxation
- Article 23 - Non-Discrimination
- Article 24 - Mutual Agreement Procedure
- Article 25 - Exchange of Information
- Article 26 - Miscellaneous Rules
- Article 27 - Members of Diplomatic Missions and Consular Posts
- Article 28 - Entry into Force
- Article 29 - Duration and Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionLatvia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Miscellaneous rules applicable to certain offshore activities
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionLithuania
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Miscellaneous rules applicable to certain offshore activities
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionLuxembourg
- Close sectionMacedonia
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportsmen
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Other income
- Article 21 - Elimination of double taxation
- Article 22 - Non-discrimination
- Article 23 - Mutual agreement procedure
- Article 24 - Exchange of information
- Article 25 - Members of diplomatic missions and consular posts
- Article 26 - Entry into force
- Article 27 - Termination
- PROTOCOL
- Close sectionMalaysia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Gains from the alienation of property
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students and trainees
- Article 21 - Lecturers and researchers
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Limitation of relief
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Members of diplomatic missions and consular posts
- Article 29 - Entry into force
- Article 30 - Termination
- EXPLANATORY NOTE
- PROTOCOL
- Close sectionMalta
- Close sectionMexico
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionMoldova
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Income from employment
- Article 15 - Directors’ fees
- Article 16 - Artistes and sportspersons
- Article 17 - Pensions and annuities
- Article 18 - Government service
- Article 19 - Students
- Article 20 - Other income
- Article 21 - Elimination of double taxation
- Article 22 - Non-discrimination
- Article 23 - Mutual agreement procedure
- Article 24 - Exchange of information
- Article 25 - Members of diplomatic missions and consular posts
- Article 26 - Entry into force
- Article 27 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionMontenegro
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - International traffic
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Income from employment
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportspersons
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionMorocco
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital Gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees and remuneration of top-level managerial officials
- Article 17 - Artistes and sportspersons
- Article 18 - Pensions, life annuities and social security payments
- Article 19 - Government service
- Article 20 - Students and apprentices
- Article 21 - Professors, teachers and researchers
- Article 22 - Other income
- Article 23 - Methods for the elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionNetherlands
- Close sectionNew Zealand
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Residence
- Article 5 - Permanent establishment
- Article 6 - Exploration and exploitation activities
- Article 7 - Limitation of relief
- Article 8 - Income from immovable property
- Article 9 - Business profits
- Article 10 - Shipping and air transport
- Article 11 - Associated enterprises
- Article 12 - Dividends
- Article 13 - Interest
- Article 14 - Royalties
- Article 15 - Alienation of property
- Article 16 - Independent personal services
- Article 17 - Dependent personal services
- Article 18 - Directors’ fees
- Article 19 - Artistes and athletes
- Article 20 - Pensions and annuities
- Article 21 - Government service
- Article 22 - Students
- Article 23 - Other income
- Article 24 - Elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Diplomatic and consular officers
- Article 29 - Entry into force
- Article 30 - Termination
- EXPLANATORY NOTE
- Close sectionNorway
- Close sectionPakistan
- Article I - Taxes covered
- Article II - General definitions
- Article III - Business profits
- Article IV - Associated enterprises
- Article V - Shipping and air transport
- Article VI - Dividends
- Article VII - Interest
- Article VIII - Royalties
- Article IX - Income from immovable property
- Article X - Government service
- Article XI - Independent and dependent personal services
- Article XII - Pensions
- Article XIII - Professors and teachers
- Article XIV - Students
- Article XV - Elimination of double taxation
- Article XVI - Personal allowances for non-residents
- Article XVII - Diplomatic and consular officials
- Article XVIII - Exchange of information
- Article XIX - Mutual agreement procedure
- Article XX - Consultations
- Article XXI - Regulations
- Article XXII - Non-discrimation
- Article XXIII - Territorial extension
- Article XXIV - Entry into force
- Article XXV - Termination
- EXPLANATORY NOTE
- Close sectionPoland
- Article 1
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Residents
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - International transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties and fees for technical services
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Miscellaneous rules applicable to certain offshore activities
- Article 24 - Elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Diplomatic agents and consular officers
- Article 29 - Entry into force
- Article 30 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionPortugal
- Close sectionRomania
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Miscellaneous rules applicable to certain offshore activities
- Article 24 - Elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Members of diplomatic missions and consular posts
- Article 29 - Entry into force
- Article 30 - Termination
- EXPLANATORY NOTE
- Close sectionRussia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - Some general definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Income from international transport
- Article 9 - Adjustments to income
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Gains from alienation of property
- Article 14 - Income from independent personal services
- Article 15 - Income from employment
- Article 16 - Directors’ fees
- Article 17 - Income of artistes and athletes
- Article 18 - Pensions
- Article 19 - Income from government service
- Article 20 - Payments to students and apprentices
- Article 21 - Payments to teachers and researchers
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Exchange of information
- Article 26 - Mutual agreement procedure
- Article 27 - Other tax privileges
- Article 28 - Entry into force
- Article 29 - Termination
- EXPLANATORY NOTE
- Close sectionSerbia
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - International traffic
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportspersons
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Elimination of double taxation
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Members of diplomatic missions and consular posts
- Article 27 - Entry into force
- Article 28 - Termination
- EXPLANATORY NOTE
- Close sectionSingapore
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Offshore activities
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionSlovakia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- EXPLANATORY NOTE
- Close sectionSlovenia
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Professors amd teachers
- Article 21 - Students
- Article 22 - Other income
- Article 23 - Methods for elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- EXPLANATORY NOTE
- Close sectionSouth Africa
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Entertainers and sportspersons
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students, apprentices and business trainees
- Article 21 - Miscellaneous rules applicable to certain offshore activities
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionSpain
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and athletes
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Professors and teachers
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Diplomatic agents and consular officers
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionSweden
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Residence
- Article 5 - Permanent establishment
- Article 6 - Limitation of relief
- Article 7 - Income from immovable property
- Article 8 - Business profits
- Article 9 - Shipping and air transport
- Article 10 - Associated enterprises
- Article 11 - Dividends
- Article 12 - Interest
- Article 13 - Royalties
- Article 14 - Capital gains
- Article 15 - Independent personal services
- Article 16 - Dependent personal services
- Article 17 - Company directors
- Article 18 - Entertainers and sportsmen
- Article 19 - Pensions and annuities
- Article 20 - Government service
- Article 21 - Students
- Article 22 - Other income
- Article 23 - Miscellaneous rules applicable to certain offshore activities
- Article 24 - Elimination of double taxation
- Article 25 - Personal allowances for non-residents
- Article 26 - Non-discrimination
- Article 27 - Mutual agreement procedure
- Article 28 - Exchange of information
- Article 29 - Diplomatic agents and consular officers
- Article 30 - Entry into force
- Article 31 - Termination
- EXPLANATORY NOTE
- PROTOCOL
- EXPLANATORY NOTE
- MEMORANDUM OF UNDERSTANDING
- Close sectionSwitzerland
- CHAPTER I - Scope of the convention:
- CHAPTER II - Definitions:
- CHAPTER III - Taxation of Income:
- CHAPTER IV - Taxation of capital:
- CHAPTER V - Methods for elimination of double taxation:
- CHAPTER VI - Special Provisions:
- CHAPTER VII - Final provisions:
- Exchange of Letters
- EXPLANATORY NOTE
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionTurkey
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - International transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Teachers and lecturers
- Article 22 - Other income
- Article 23 - Elimination of double taxation
- Article 24 - Non-discrimination
- Article 25 - Mutual agreement procedure
- Article 26 - Exchange of information
- Article 27 - Members of diplomatic missions and consular posts
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionUnited Arab Emirates
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - Income from hydrocarbons
- Article 4 - General definitions
- Article 5 - Resident
- Article 6 - Permanent establishment
- Article 7 - Income from immovable property
- Article 8 - Business profits
- Article 9 - Shipping and air transport
- Article 10 - Associated enterprises
- Article 11 - Dividends
- Article 12 - Interest
- Article 13 - Royalties
- Article 14 - Capital gains
- Article 15 - Income from employment
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportspersons
- Article 18 - Pensions and annuities
- Article 19 - Government service
- Article 20 - Students
- Article 21 - Other income
- Article 22 - Elimination of double taxation
- Article 23 - Mutual agreement procedure
- Article 24 - Exchange of information
- Article 25 - Members of diplomatic missions and consular posts
- Article 26 - Entry into force
- Article 27 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionUnited Kingdom
- Article 1 - Personal scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Fiscal domicile
- Article 5 - Permanent establishment
- Article 6 - Limitation of relief
- Article 7 - Income from immovable property
- Article 8 - Business profits
- Article 9 - Shipping and air transport
- Article 10 - Associated enterprises
- Article 11 - Dividends
- Article 12 - Interest
- Article 13 - Royalties
- Article 14 - Capital gains
- [Article 14A - Charities and superannuation schemes: additional provisions
- Article 15 - Employments
- Article 16 - Artistes and athletes
- Article 17 - Pensions
- Article 17A - Pension scheme contributions
- Article 18 - Governmental functions
- Article 19 - Students
- Article 20 - Income not expressly mentioned
- Article 21 - Elimination of double taxation
- Article 22 - Personal allowances
- Article 23 - Non-discrimination
- Article 24 - Mutual agreement procedure
- Article 25 - Exchange of information
- Article 26 - Diplomatic and consular officials
- Article 27 - Territorial extension
- Article 28 - Entry into force
- Article 29 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- PROTOCOL
- EXPLANATORY NOTE
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionUnited States of America
- Article 1 - General scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Residence
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property (real property)
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Capital gains
- Article 14 - Independent personal services
- Article 15 - Dependent personal services
- Article 16 - Directors’ fees
- Article 17 - Artistes and sportsmen
- Article 18 - Pensions, social security, annuities, alimony and child support
- Article 19 - Government service
- Article 20 - Students and trainees
- Article 21 - Offshore exploration and exploitation activities
- Article 22 - Other income
- Article 23 - Limitation on benefits
- Article 24 - Relief from double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information and administrative assistance
- Article 28 - Diplomatic agents and consular officers
- Article 29 - Entry into force
- Article 30 - Termination
- PROTOCOL
- Exchange of Letters
- EXPLANATORY MEMORANDUM
- Technical Explanation of the convention between the Government of the United States of America and the Government of Ireland
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionVietnam
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Resident
- Article 5 - Permanent establishment
- Article 6 - Income from immovable property
- Article 7 - Business profits
- Article 8 - Shipping and air transport
- Article 9 - Associated enterprises
- Article 10 - Dividends
- Article 11 - Interest
- Article 12 - Royalties
- Article 13 - Technical fees
- Article 14 - Gains from the alienation of property
- Article 15 - Independent personal services
- Article 16 - Income from employment
- Article 17 - Directors’ fees
- Article 18 - Entertainers and sportsmen
- Article 19 - Pensions and annuities
- Article 20 - Government service
- Article 21 - Students and apprentices
- Article 22 - Teachers, professors and researchers
- Article 23 - Other income
- Article 24 - Methods for elimination of double taxation
- Article 25 - Non-discrimination
- Article 26 - Mutual agreement procedure
- Article 27 - Exchange of information
- Article 28 - Members of diplomatic missions and consular posts
- Article 29 - Entry into force
- Article 30 - Termination
- EXPLANATORY NOTE
- Close sectionZambia
- Article I - Taxes covered
- Article II - General definitions
- Article III - Permanent establishment
- Article IV - Income from immovable property
- Article V - Business profits
- Article VI - Shipping and air transport)
- Article VII - Associated enterprises
- Article VIII - Dividends
- Article IX - Interest
- Article X - Royalties
- Article XI - Capital gains
- Article XII - Independent personal services
- Article XIII - Dependent personal services
- Article XIV - Government service
- Article XV - Pensions
- Article XVI - Students and teachers
- Article XVII - Other income
- Article XVIII - Personal allowances for non-residents
- Article XIX - Elimination of double taxation
- Article XX - Non-discrimination
- Article XXI - Mutual agreement procedure
- Article XXII - Exchange of information
- Article XXIII - Entry into force
- Article XXIV - Termination
- EXPLANATORY NOTE
- Close sectionAlbania
- Close sectionPart 5: Limited Tax Treaties
- Close sectionSynoptic tables on limited tax treaties
- Close sectionGuernsey
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - Definitions
- Article 4 - Resident
- Article 5 - Pensions and annuities
- Article 6 - Government service
- Article 7 - Students
- Article 8 - Adjustment of profits of associated enterprises
- Article 9 - Mutual agreement procedure
- Article 10 - Entry into force
- Article 11 - Termination
- EXPLANATORY NOTE
- Close sectionIsle of Man
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - Definitions
- Article 4 - Resident
- Article 5 - Pensions and annuities
- Article 6 - Government service
- Article 7 - Students
- Article 8 - Professors and teachers
- Article 9 - Adjustment of profits of associated enterprises
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionJersey
- Article 1 - Persons covered
- Article 2 - Taxes covered
- Article 3 - Definitions
- Article 4 - Resident
- Article 5 - Pensions and annuities
- Article 6 - Government service
- Article 7 - Students
- Article 8 - Adjustment of profits of associated enterprises
- Article 9 - Mutual agreement procedure
- Article 10 - Entry into force
- Article 11 - Termination
- EXPLANATORY NOTE
- Close sectionPart 6: Treaties on Inheritances and Gifts
- Close sectionSynoptic Tables on Treaties on Inheritances and Gifts
- Close sectionUnited Kingdom
- Article 1 - Scope
- Article 2 - Taxes covered
- Article 3 - General definitions
- Article 4 - Fiscal domicile
- Article 5 - Taxing rights
- Article 6 - Situs
- Article 7 - Deduction of debts
- Article 8 - Elimination of double taxation
- Article 9 - Time limit
- Article 10 - Non-discrimination
- Article 11 - Mutual agreements procedure
- Article 12 - Exchange of information
- Article 13 - Diplomatic and consular officials
- Article 14 - Entry into force
- Article 15 - Termination
- EXPLANATORY NOTE
- Close sectionUnited States of America
- Close sectionPart 7: Tax Information Exchange Agreements
- Close sectionSynoptic Tables on Tax Information Exchange Agreements
- Close sectionAnguilla
- Article 1 - Scope of agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations (or investigations) abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Safeguards
- Article 10 - Administrative costs
- Article 11 - Implementing legislation
- Article 12 - Mutual agreement procedure
- Article 13 - Entry into force
- Article 14 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionAntigua and Barbuda
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionBelize
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Cost
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionBermuda
- Article 1 - Scope of agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations (or investigations) abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Safeguards
- Article 10 - Administrative costs
- Article 11 - Mutual agreement procedure
- Article 12 - Entry into force
- Article 13 - Termination
- EXPLANATORY NOTE
- Close sectionBritish Virgin Islands
- Article 1 - Scope of agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations (or investigations) abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Safeguards
- Article 10 - Administrative costs
- Article 11 - Implementing legislation
- Article 12 - Mutual agreement procedure
- Article 13 - Entry into force
- Article 14 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionCayman Islands
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into Force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionCook Islands
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionGibraltar
- Article 1 - Scope of the agreement
- Article 2 - Taxes covered
- Article 3 - Definitions
- Article 4 - Exchange of information upon request
- Article 5 - Tax investigations abroad
- Article 6 - Possibility of declining a request
- Article 7 - Confidentiality
- Article 8 - Costs
- Article 9 - Mutual Agreement Procedure
- Article 10 - Implementation of legislation
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionGuernsey
- Article 1 - Scope of the agreement
- Article 2 - Taxes covered
- Article 3 - Definitions
- Article 4 - Exchange of information upon request
- Article 5 - Tax investigations abroad
- Article 6 - Possibility of declining a request
- Article 7 - Confidentiality
- Article 8 - Costs
- Article 9 - Mutual agreement procedures
- Article 10 - Entry into force
- Article 11 - Termination
- EXPLANATORY NOTE
- Close sectionIsle of Man
- Article 1 - Scope of the agreement
- Article 2 - Taxes covered
- Article 3 - Definitions
- Article 4 - Exchange of information upon request
- Article 5 - Tax investigations abroad
- Article 6 - Possibility of declining a request
- Article 7 - Confidentiality
- Article 8 - Costs
- Article 9 - Mutual agreement procedures
- Article 10 - Entry into force
- Article 11 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionJersey
- Article 1 - Scope of the agreement
- Article 2 - Taxes covered
- Article 3 - Definitions
- Article 4 - Exchange of information upon request
- Article 5 - Tax investigations abroad
- Article 6 - Possibility of declining a request
- Article 7 - Confidentiality
- Article 8 - Costs
- Article 9 - Mutual agreement procedure
- Article 10 - Entry into force
- Article 11 - Termination
- EXPLANATORY NOTE
- Close sectionLiechtenstein
- Preamble
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Protocol
- Article 12 - Implementation legislation
- Article 13 - Entry into force
- Article 14 - Termination
- PROTOCOL
- EXPLANATORY NOTE.
- Close sectionMarshall Islands
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionSaint Lucia
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionSaint Vincent and the Grenadines
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionSamoa
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- EXPLANATORY NOTE
- Close sectionTurks and Caicos Islands
- Article 1 - Scope of agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations (or investigations) abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Safeguards
- Article 10 - Administrative costs
- Article 11 - Implementing legislation
- Article 12 - Mutual agreement procedure
- Article 13 - Entry into force
- Article 14 - Termination
- PROTOCOL
- EXPLANATORY NOTE
- Close sectionVanuatu
- Article 1 - Object and scope of the agreement
- Article 2 - Jurisdiction
- Article 3 - Taxes covered
- Article 4 - Definitions
- Article 5 - Exchange of information upon request
- Article 6 - Tax examinations abroad
- Article 7 - Possibility of declining a request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Mutual agreement procedure
- Article 11 - Entry into force
- Article 12 - Termination
- Close sectionTreaty on European Union (Consolidated Version) – Extracts
- Close sectionTreaty on the Functioning of the European Union (Consolidated Version) – Extracts
- Close sectionCharter of Fundamental Rights of the European Union
- Close sectionEEA Treaty
- Close sectionEU Agreement with Switzerland (Savings, Dividends, Interest and Royalties)
- Close sectionEU Agreement with Andorra (Savings)
- Close sectionEU Agreement with Liechtenstein (Savings)
- Close sectionEU Agreement with Monaco (Savings)
- Close sectionEU Agreement with San Marino (Savings)
- Close sectionArbitration Convention
- Code of Conduct for the Effective Implementation of the Arbitration Convention
- Close sectionCode of Conduct on Transfer Pricing Documentation for Associated Enterprises: in the EU
- Close sectionGuidelines for Advance Pricing Agreements: in the EU
- 1.: AIM AND CONTEXT
- 2.: ACTIVITIES OF THE EU JOINT TRANSFER PRICING FORUM FROM MARCH 2005 TO SEPTEMBER 2006
- 3.: THE ARBITRATION CONVENTION AND RELATED ISSUES.
- 4.: FUTURE WORK PROGRAMME OF THE JTPF
- 5.: COMMISSION CONCLUSIONS
- ANNEX: - GUIDELINES FOR ADVANCE PRICING AGREEMENTS (APAS) IN THE EUROPEAN UNION
- Appendix A: – A list of the type of information that is likely to be necessary with the formal application for a bilateral or multilateral APA.
- Appendix B: : Functional Analysis
- Appendix C: : Tentative time frame for concluding an APA
- Appendix D: : Contents of the CA position paper
- Appendix E: : Details likely to be necessary in an APA agreement
- APPENDIX F: – Critical assumptions
- Close sectionCode of Conduct on Business Taxation
- Close sectionMergers Directive
- TITLE I - General provisions
- [TITLE II - Rules applicable to mergers, divisions, partial divisions, and exchanges of shares]1
- TITLE III - Rules applicable to transfers of assets.
- TITLE IV - Special case of the transfer of a permanent establishment
- [TITLE IVa - Special case of transparent entities]1
- [TITLE IVb - Rules applicable to the transfer of the registered office of an SE or an SCE]1
- TITLE V - Final provisions
- [ANNEX - LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)
- Close sectionParent-Subsidiary Directive
- Close sectionSavings Directive
- Close sectionInterest and Royalties Directive
- Article 1 - Scope and procedure
- Article 2 - Definition of interest and royalties
- Article 3 - Definition of company, associated company and permanent establishment
- Article 4 - Exclusion of payments as interest or royalties
- Article 5 - Fraud and abuse
- [Article 6 - Transitional rules for the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal and Slovakia
- Article 7 - Implementation
- Article 8 - Review
- Article 9 - Delimitation clause
- Article 10 - Entry into force
- Article 11 - Addressees
- ANNEX: - List of companies covered by Article 3(a) of the Directive
- Close sectionMutual Assistance Directive – Exchange of Information
- Article 1 - General provisions
- Article 2 - Exchange on request
- Article 3 - Automatic exchange of information
- Article 4 - Spontaneous exchange of information
- Article 5 - Time limit for forwarding information
- Article 6 - Collaboration by officials of the State concerned
- Article 7 - Provisions relating to secrecy
- Article 8 - Limits to exchange of information
- [Article 8a - Notification
- [Article 8b - Simultaneous controls
- Article 9 - Consultations
- Article 10 - Pooling of experience
- Article 11 - Applicability of wider-ranging provisions of assistance
- Article 12 - Final provisions
- Article 13
- Close sectionRegulations on Mutual Assistance Directive – Administrative Cooperation
- Close sectionMutual Assistance Directive – Recovery of Claims
- Close sectionRegulations on Mutual Assistance Directive – Recovery of claims
- Close sectionDirective on Administrative Cooperation in the Field of Taxation and Repealing Directive 77/799/EEC
- CHAPTER I - GENERAL PROVISIONS:
- CHAPTER II - EXCHANGE OF INFORMATION:
- CHAPTER III - OTHER FORMS OF ADMINISTRATIVE COOPERATION:
- CHAPTER IV - CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION:
- CHAPTER V - RELATIONS WITH THE COMMISSION:
- CHAPTER VI - RELATIONS WITH THIRD COUNTRIES:
- CHAPTER VII - GENERAL AND FINAL PROVISIONS:
- Close sectionDraft Council Directive on a Common Consolidated Corporate Tax Base