#494836
(a) go ndearbhaíonn an Rialtas, le hordú, go bhfuil sé tagtha chun bheith ina shínitheoir leis an gCoinbhinsiún um Chúnamh Riaracháin Frithpháirteach i gCúrsaí Cánach a rinneadh i Strasbourg an 25ú lá d’Eanáir 1988, nó le haon Phrótacal leis an gCoinbhinsiún, d’fhonn imghabháil cánach a chosc agus a bhrath i gcás cánacha d’aon chineál nó tuairisc arna bhforchur le dlíthe an Stáit nó le dlíthe chríocha na sínitheoirí leis an gCoinbhinsiún, seachas an Stát, agus gur fóirsteanach feidhm dlí a bheith ag an gCoinbhinsiún, nó ag aon Phrótacal leis an gCoinbhinsiún, agus
(a) the Government by order declares that it has become a signatory to the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on the 25th day of January 1988, or any Protocol to the Convention, for the purposes of the prevention and detection of tax evasion in the case of taxes of any kind or description imposed by the laws of the State or the laws of the territories of the signatories other than the State to the Convention and that it is expedient that the Convention, or any Protocol to the Convention, should have the force of law, and