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Torthaí (125)
(1) Is iad cánacha is ábhar don Choinbhinsiún seo:
(1) The taxes which are the subject of the present Convention are:
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) Is iad cánacha is ábhar don Choinbhinsiún seo:
(1) The taxes which are the subject of the present Convention are:—
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) Is iad na cánacha a mbaineann an Coinbhinsiún seo leo:—
(1) The taxes which are the subject of the present Convention are:—
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
tá leis an abairt “cáin na Stát Aontaithe” an bhrí atá léi in Airteagal I den Choinbhinsiún.
the expression "United States tax" has the same meaning as in Article I of the Convention.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
ciallaíonn “an Coinbhinsiún” an Coinbhinsiún idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe chun cánachas dúbailte a sheachaint agus chun cosc a chur le himghabháil fioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla, agus an Prótacal do leasú an Choinbhinsiúin, a bhfuil an dá cheann díobh leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla) (An Ríocht Aontaithe), 1976 (I.R.
"the Convention" means the Convention between the Government of Ireland and the Government of the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, and the Protocol amending the Convention, both of which are set out in the Schedule to the Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order, 1976 ( S.I.
Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977
Ar choinníoll, más rud é, faoin gCoinbhinsiún, nach bhfuil creidmheas le lamháil i gcoinne forchánach don bhliain, go ríomhfar an ráta i ngach cás mar ríomhtar é i gcás pearsan a bhfuil cáin ioncaim, ach nach bhfuil forcháin, inmhuirir ar a n-ioncam, agus más rud é, faoin gCoinbhinsiún, nach bhfuil creidmheas le lamháil ach amháin i gcoinne forchánach don bhliain, gurb é ráta a bheas ann an ráta a fionnfar tríd an bhforcháin is iníoctha ag an bpearsa áirithe don bhliain a roinnt ar mhéid a ioncaim iomláin don bhliain.
Provided that where, under the Convention, credit is not to be allowed against sur-tax for the year, the rate shall be calculated in all cases as in the case of persons whose incomes are chargeable to income tax but not to sur-tax, and where, under the Convention, credit is not to be allowed except against sur-tax for the year, the rate shall be that ascertained by dividing the sur-tax payable by the person in question for the year by the amount of his total income for the year.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
ciallaíonn ‘Airteagal 9(1) de Choinbhinsiún ECEF um Cháin Eiseamláireach’ na forálacha a bhí, ar dháta rite an Achta Airgeadais 2010, in Airteagal 9(1) den Choinbhinsiún um Cháin Eiseamláireach ar Ioncam agus ar Chaipiteal arna fhoilsiú ag ECEF;
‘Article 9(1) of the OECD Model Tax Convention’ means the provisions which, at the date of the passing of the Finance Act 2010, were contained in Article 9(1) of the Model Tax Convention on Income and Capital published by the OECD;
AN tACHT AIRGEADAIS 2010
(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
AN tACHT AIRGEADAIS 2010
(b) chun a údarú, i gcásanna ina ndearnadh, d'fhonn téarmaí an Chonbhinsiúin a chomhlíonadh, cáin is inbhainte as aon íocaíocht tréimhsiúil áirithe d'fhágaint gan baint, agus ina bhfionnfar nach bhfuil feidhm ag an gCoinbhinsiún maidir leis an íocaíocht sin, an cháin a ghnóthú trí mheasúnú ar an bpearsa ag a mbeidh teideal chun na híocaíochta nó trí asbhaint a dhéanamh as íocaíochta iardain.
( b ) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with the terms of the Convention, not been deducted and it is discovered that the Convention does not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(b) chun a údarú, i gcásanna ina ndearnadh, d'fhonn téarmaí an Choinbhinsiúin a chomhlíonadh, cáin is inbhainte as aon íocaíocht tréimhsiúil áirithe a fhágáil gan baint, agus ina bhfionnfar nach bhfuil feidhm ag an gCoinbhinsiún maidir leis an íocaíocht sin, an cháin a ghnóthú trí mheasúnacht ar an duine ag a mbeidh teideal chun na híocaíochta nó trí asbhaint a dhéanamh as íocaíochtaí iardain.
( b ) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with the terms of the Convention, not been deducted and it is discovered that the Convention does not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(3) Chun éifeacht a thabhairt don Choinbhinsiún beidh éifeacht leis na hAchtanna Cánach d'aon bhliain a bheidh an Coinbhinsiún i bhfeidhm faoi réir na modhnuithe atá leagtha amach i mír 1 de Chuid III de Sceideal 6 a ghabhann leis an Acht Cánach Ioncaim, 1967 .
(3) For the purpose of giving effect to the Convention the Tax Acts shall, for any year for which the Convention is in force, have effect subject to the modifications set out in paragraph 1 of Part III of Schedule 6 to the Income Tax Act, 1967 .
Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977
De réir an ghnáis, leithdháiltear na cánacha for-réigiúnacha agus na fóirdheontais fhor-réigiúnacha sin ar bhonn mhéid choibhneasta an oll-bhreisluacha de chuid na dtionscal uile sa réigiún arna luacháil ag na bunphraghsanna.
By convention, these supra-regional taxes and subsidies are allocated on the basis of the relative size of gross value added of all industries in the region valued at basic prices.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
[EN]
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on estates of deceased persons,
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
D'fhonn Coinbhinsiún a dhéanamh chun cánachas dúbalta a sheachaint agus cosc a chur le hiomghabháil fioscach i leith cánacha ar ioncam,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Más rud é, faoin gCoinbhinsiún, gur féidir faoiseamh a thabhairt sa Stát nó sna Stáit Aontaithe i leith aon ioncaim agus go ndealraíonn sé, maidir leis an measúnú le haghaidh cánach ioncaím nó cánach brabús corparáide a rinneadh i leith an ioncaim, nach i leith a mhéid iomláin a rinneadh é nó go bhfuil sé neamhchruinn ag féachaint don chreidmheas, más ann, atá le tabhairt faoin gCoinbhinsiún, féadfar aon mheasúnuithe breise a dhéanamh is gá chun a áirithiú go ndéanfar méid iomlán an ioncaim a mheasúnú agus go dtabharfar an creidmheas cuí, más ann, ina leith, agus i gcás an t-ioncam a chur ar iontaoibh aon phearsan sa Stát chun a íoctha, féadfar aon mheasúnú breise den tsórt sin i leith cánach ioncaim a dhéanamh ar fháltaí an ioncaim faoi Chás VI de Sceideal D.
Where, under the Convention, relief may be given either in the State or in the United States in respect of any income and it appears that the assessment to income tax or to corporation profits tax made in respect of the income is not made in respect of the full amount thereof or is incorrect having regard to the credit, if any, which falls to be given under the Convention, any such additional assessments may be made as are necessary to ensure that the total amount of the income is assessed and the proper credit, if any, is given in respect thereof, and where the income is entrusted to any person in the State for payment, any such additional assessment to income tax may be made on the recipient of the income under Case VI of Schedule D.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
D'fhonn Coinbhinsiún a dhéanamh chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fioscach maidir le cánacha ar ioncam,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(a) Beidh an Ghníomhaireacht, a sócmhainní, a maoin agus a hioncam, agus na hoibríochtaí agus na hidirbhearta dá cuid a údaraítear leis an gCoinbhinsiún seo, díolmhaithe ó gach cáin agus ó gach dleacht custam.
( a ) The Agency, its assets, property and income, and its operations and transactions authorised by this Convention, shall be immune from all taxes and customs duties.
Uimhir 32 de 1988: AN tACHT UM AN nGNÍOMHAIREACHT ILTAOBHACH DO RÁTHÚ INFHEISTÍOCHTA, 1988
(3) Ní údaraíonn aon ní sa mhír seo creidmheas a lamháil i gcoinne aon chánach Eireannaí nach bhfuil creidmheas inlamhálta ina coinne faoin gCoinbhinsiún.
(3) Nothing in this paragraph authorises the allowance of credit against any Irish tax against which credit is not allowable under the Convention. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
tá le “cónaitheoir i Stáit Aontaithe Mheiriceá” an bhrí a shanntar dó leis an gCoinbhinsiún atá leagtha amach i Sceideal 8 a ghabhann leis an Acht Cánach Ioncaim, 1967 ;
"resident of the United States of America" has the meaning assigned to it by the Convention set out Schedule 8 to the Income Tax Act, 1967 ;
Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983
tá le “cónaitheoir i Stáit Aontaithe Mheiriceá” an bhrí a shanntar dó leis an gCoinbhinsiún atá leagtha amach i Sceideal 8 a ghabhann leis an Acht Cánach Ioncaim, 1967 .
"resident of the United States of America" has the meaning assigned to it by the Convention set out in Schedule 8 to the Income Tax Act, 1967 .
Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988
tá le “cónaitheoir i Stáit Aontaithe Mheiriceá” an bhrí a shanntar dó leis an gCoinbhinsiún atá leagtha amach i Sceideal 8 a ghabhann leis an Acht Cánach Ioncaim, 1967 ;
"resident of the United States of America" has the meaning assigned to it by the Convention set out in Schedule 8 to the Income Tax Act, 1967 ;
Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988
Maidir le cánacha, dleachtanna, custam agus malairt, deonófar eiseachadadh freisin de réir fhorálacha an Choinbhinsiúin seo, an Choinbhinsiúin Eorpaigh um Eiseachadadh agus Chonradh Benelux, i leith cionta a fhreagraíonn faoi dhlí an Bhallstáit iarrtha do chion den chineál céanna.
With regard to taxes, duties, customs and exchange, extradition shall also be granted under the terms of this Convention, the European Convention on Extradition and the Benelux Treaty in respect of offences which correspond under the law of the requested Member State to a similar offence.
AN tACHT UM EISEACHADADH (COINBHINSIÚIN AN AONTAIS EORPAIGH), 2001
(2) Bainfidh an Coinbhinsiún seo freisin le haon chánacha eile a bheas go substainteach i gcosúlacht leis na cánacha sin agus a fhorchuirfeas ceachtar Páirtí Conarthach tar éis dáta sínithe an Choinbhinsiúin seo.
(2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either Contracting Party subsequently to the date of signature of the present Convention. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) Nuair a bheas feidhm á tabhairt d'fhorála an Choinbhinsiúin seo ag ceann de na Páirtithe Conarthacha, aon téarma nach mínítear ar shlí eile beidh leis, mura n-éilí an comhthéacs a mhalairt, an bhrí atá leis faoi na dlithe de chuid an Pháirtí Chonarthaigh sin a bhaineas leis na cánacha is ábhar don Choinbhinsiún seo.
(2) In the application of the provisions of the present Convention by one of the Contracting Parties, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) Déanfaidh údaráis chánachais na bPáirtithe Conarthacha pé eolas (is eolas a bheas ar fáil faoi dhlithe cánachais na bPáirtithe Conarthacha faoi seach) a mhalaírtiú is gá chun forála an Choinbhinsiúin seo a chur i gcrích nó chun calaois a chosc nó forála reachtúla a riaradh i gcoinne seachanta dlíthiúla maidir leis na cánacha is ábhar don Choinbhinsiún seo.
(1) The taxation authorities of the Contracting Parties shall exchange such information (being information available under the respective taxation laws of the Contracting Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) Bainfidh an Coinbhinsiún seo freisin le haon chánacha eile a bheas go substainteach i gcosúlacht leis na cánacha sin agus a fhorchuirfeas ceachtar. Páirtí Conarthach tar éis dáta sínithe an Choinbhinsiúin seo.
(2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either Contracting Party subsequently to the date of signature of the present Convention. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(3) Nuair a bheas feidhm á tabhairt d'fhorála an Choinbhinsiúin seo ag ceann de na Páirtithe Conarthacha, aon téarma nach mínítear ar shí eile beidh leis, mura n-éilí an comhthéacs a mhalairt, an bhrí atá leis faoi na dlithe de chuid an Pháirtí Chonarthaigh sin a bhaineas leis na cánacha is ábhar don Choinbhinsiún seo.
(3) In the application of the provisions of the present Convention by one of the Contracting Parties any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) Déanfaidh údaráis chánachais na bPáirtithe Conarthacha pé eolas (is eolas a bheas ar fáil faoi dhlithe cánachais na bPáirtithe Conarthacha faoi seach) a mhalairtiú is gá chun forála an Choinbhinsiúin seo a chur i gcrích nó chun calaois a chosc nó forála reachtúla a riaradh i gcoinne seachanta dlíthiúla maidir leis na cánacha is ábhar don Choinbhinsiún seo.
(1) The taxation authorities of the Contracting Parties shall exchange such information (being information available under the respective taxation laws of the Contracting Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) Bainfidh an Coinbhinsiún seo freisin le haon chánacha eile a bheidh go substainteach i gcosúlacht leis na cánacha sin agus a fhorchuirfidh ceachtar Páirtí Conarthach tar éis dáta sínithe an Choinbhinsiúin seo.
(2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either Contracting Party subsequently to the date of signature of the present Convention. [GA]
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(3) Nuair a bheidh forálacha an Choinbhinsiúin seo á gcur chun feidhme ag ceann de na Páirtithe Conarthacha, aon téarma nach mínítear ar shlí eile beidh leis, mura n-éilíonn an comhthéacs a mhalairt, an bhrí atá leis faoi na dlíthe de chuid an Pháirtí Chonarthaigh sin a bhaineann leis na cánacha is ábhar don Choinbhinsiún seo.
(3) In the application of the provisions of the present Convention by one of the Contracting Parties any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention. [GA]
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(1) Déanfaidh údaráis chánachais na bPáirtithe Conarthacha cibé eolas (is eolas a bheidh ar fáil faoi dhlíthe cánachais na bPáirtithe Conarthacha faoi seach) a mhalartú is gá chun forálacha an Choinbhinsiúin seo a chur i gcrích nó chun calaois a chosc nó forálacha reachtúla a riaradh i gcoinne seachanta dlíthiúla maidir leis na cánacha is ábhar don Choinbhinsiún seo.
(1) The taxation authorities of the Contracting Parties exchange such information (being information available under the respective taxation laws of the Contracting Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(3) Ní dhéanfar aon cháin a thobhach ar tháillí ná liúntais caiteachais ná i leith táillí nó liúntas caiteachais a gheobhaidh daoine a bheidh ag gníomhú mar chomhréiteoirí, nó eadránaithe, nó comhaltaí de Choiste a cheapfar de bhun mhír (3) d'Airteagal 52, in imeachtaí faoin gCoinbhinsiún seo, más rud é gurb é an t-aon bhonn dlínsiúil leis an gcáin sin suíomh an Lárionaid nó an áit a seoltar na himeachtaí sin nó an áit a n-íoctar na táillí nó na liúntais sin.
(3) No tax shall be levied on or in respect of fees or expense allowances received by persons acting as conciliators, or arbitrators, or members of a Committee appointed pursuant to paragraph (3) of Article 52, in proceedings under this Convention, if the sole jurisdictional basis for such tax is the location of the Centre or the place where such proceedings are conducted or the place where such fees or allowances are paid.
Ionstraimí Reachtúla: 1980
“ciallaíonn ‘cion ioncaim’, maidir le haon tír nó áit lasmuigh den Stát, cion i ndáil le cánacha, dleachtanna, custaim nó rialú malairte, ach ní fholaíonn sé cion ina ndéantar forneart a úsáid nó a bhagairt, ná mionnú éithigh ná brionnú doiciméid a eisíodh faoi údarás reachtúil ná cion a líomhnaítear é a bheith déanta ag oifigeach ioncaim de chuid na tíre nó na háite sin ina cháil mar oifigeach den sórt sin ná cion a thagann faoi réim Airteagal 3 de Choinbhinsiún na Náisiún Aontaithe i gcoinne Gáinneáil Aindleathach Drugaí Támhshuanacha agus Substaintí Síceatrópacha arna dhéanamh i Vín an 20ú lá de Nollaig, 1988;”,
“ ‘revenue offence’, in relation to any country or place outside the State, means an offence in connection with taxes, duties, customs or exchange control but does not include an offence involving the use or threat of force or perjury or the forging of a document issued under statutory authority or an offence alleged to have been committed by an officer of the revenue of that country or place in his capacity as such officer or an offence within the scope of Article 3 of the United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances done at Vienna on the 20th day of December, 1988;”,
AN tACHT UM EISEACHADADH (COINBHINSIÚIN AN AONTAIS EORPAIGH), 2001
(9) Ní eiseoidh ná ní athnuafaidh na Coimisinéirí Ioncaim ceadúnas faoin alt seo mura bhfuil deimhniú imréitigh cánach de bhun alt 1094 den Acht Comhdhlúite Cánacha 1997 arna eisiúint agus i bhfeidhm i ndáil le hoibritheoir an Lárionaid Coinbhinsiúin agus, i gcás gur duine atá ainmnithe ag an oibritheoir a dhéanann iarratas ar an gceadúnas nó ar an athnuachan, i ndáil leis an duine sin freisin.
(9) A licence shall not be issued or renewed by the Revenue Commissioners under this section unless a tax clearance certificate pursuant to section 1094 of the Taxes Consolidation Act 1997 has been issued and is in force in relation to the operator of the Convention Centre and where application is made for the licence or renewal by a person nominated by the operator by such person also.
AN tACHT DEOCHANNA MEISCIÚLA (AN LÁRIONAD NÁISIÚNTA COMHDHÁLA) 2010
(3) Ní thoibheofar aon cháin ar tháillí nó liúntais chaiteachais, nó i leith táillí nó liúntais chaiteachais, a gheobhaidh daoine a bheidh ag gníomhú mar chomhréiteoirí, nó mar eadránaithe, nó mar chomhaltaí de Choiste a cheapfar de bhun mhír (3) d’Airteagal 52, in imeachtaí faoin gCoinbhinsiún seo más é is aonbhonn dlínse don cháin sin suíomh an Lárionaid nó an áit ina seoltar na himeachtaí sin nó an áit ina n-íoctar na táillí nó na liúntais sin.
(3) No tax shall be levied on or in respect of fees or expense allowances received by persons acting as conciliators, or arbitrators, or members of a Committee appointed pursuant to paragraph (3) of Article 52, in proceedings under this Convention, if the sole jurisdictional basis for such tax is the location of the Centre or the place where such proceedings are conducted or the place where such fees or allowances are paid.
AN tACHT EADRÁNA 2010
go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste caipitil fiontair cáilitheach agus le gach ceann de na Ballstáit eile ina bhfuil sé ar intinn aonaid nó scaireanna an chiste caipitil fiontair cháilithigh a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhail-Choinbhinsiún Cánach an ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha;
has signed an agreement with the home Member State of the manager of a qualifying venture capital fund and with each other Member State in which the units or shares of the qualifying venture capital fund are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements;
Rialachán (AE) Uimh. 345/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Aibreán 2013 maidir le cistí caipitil fiontair Eorpacha Téacs atá ábhartha maidir leis an LEE
go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste fiontraíochta sóisialta cáilitheach agus le gach Ballstát ina mbeartaítear aonaid agus scaireanna an chiste fiontraíochta sóisialta cháilithigh a mhargú, chun a áirithiú go gcomhlíonfaidh an tríú tír na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach EFCE ar Ioncam agus ar Chaipiteal agus lena áirithítear malartú éifeachtach faisnéis maidir le cúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha;
has signed an agreement with the home Member State of the manager of a qualifying social entrepreneurship fund and with each other Member State in which the units or shares of the qualifying social entrepreneurship fund are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements;
Rialachán (AE) Uimh. 346/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Aibreán 2013 maidir le cistí fiontraíochta sóisialta Eorpacha Téacs atá ábhartha maidir leis an LEE
Déantar aschur an bhainc cheannais a ríomh, de réir an ghnáis, mar shuim na gcostas, i.e. a thomhaltas idirmheánach, cúiteamh d’fhostaithe, ídiú an chaipitil sheasta agus cánacha eile lúide fóirdheontais ar tháirgeadh. Ní gá FISIM a ríomh i gcás an bhainc cheannais.
The output of the central bank is, by convention, to be measured as the sum of costs, i.e. its intermediate consumption, compensation of employees, consumption of fixed capital and other taxes less subsidies on production.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
[EN]
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON THE ESTATES OF DECEASED PERSONS.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) Aon éileamh ar chreidmheas nó ar aisíoc cánach a bheas bunaithe ar fhorála an Choinbhinsiúin seo, déanfar é laistigh de shé bliana ó dháta báis an éagaigh ar i leith a eastáit a bheas an t-éileamh á dhéanamh, nó, i gcás leasa frithdhílse ina n-iarchuirtear íoc na cánach go dtí dáta an leasa a theacht chun seilbhe nó dáta dá éis sin, laistigh de shé bliana ón dáta sin.
(1) Any claim for a credit or for a refund of tax founded on the provisions of the present Convention shall be made within six years from the date of the death of the decedent in respect of whose estate the claim is made, or, in the case of a reversionary interest where payment of tax is deferred until on or after the date on which the interest falls into possession, within six years from that date.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Aon eolas a malairteofar amhlaidh coimeádfar ina rún é agus ní nochtfar é d'aon duine seachas na daoine a mbeidh baint acu le measúnú agus bailiú na gcánach is ábhar don Choinbhinsiún seo.
Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Cuid I. COINBHINSIUN IDIR RIALTAS NA hÉIREANN AGUS RIALTAS STAT AONTAITHE MHEIRICE CHUN CANACHAS DUBALTA A SHEACHAINT AGUS COSC A CHUR LE hIOMGHABHAIL FIOSCACH I LEITH CANACHA AR IONCAM.
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) Faoi réir ailt 131 de Chód Ioncaim Intíre na Stát Aontaithe mar bheas éifeacht aige an lá a bheas an Coinbhinsiún seo tar éis teacht in éifeacht, lamhálfar cáin Éireannach mar chreidmheas i gcoinne cánach na Stát Aontaithe.
(1) Subject to section 131 of the United States Internal Revenue Code as in effect on the day on which this Convention shall have come into effect, Irish tax shall be allowed as a credit against United States tax.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Aon eolas a malairteofar amhlaidh, coimeádfar ina rún é agus ní nochtfar é d'aon duine seachas na daoine a mbeidh baint acu le measúnú agus bailiú na gcánach is ábhar don Choinbhinsiún seo.
Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
2.—(1) Faoi réir forál na Coda seo den Sceideal seo, más rud é, faoin gCoinbhinsiún, go mbeidh creidmheas le lamháil i gcoinne aon cheann de na cánacha Eireannacha is inmhuirir i leith aon ioncaim, déanfar méid na gcánach Éireannach is inmhuirir amhlaidh a laghdú méid an chreidmheasa.
2.—(1) Subject to the provisions of this Part of this Schedule, where, under the Convention, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) Chun an ráta sin a chinneadh, déanfar an cháin is iníoctha ag aon phearsa d'aon bhliain a ríomh gan aird ar aon fhaoíseamh i leith préimheanna árachais saoil agus gan aon laghdú ar an gcéanna i leith aon chreidmheasa a lamháladh nó atá le lamháil faoin gCoinbhinsiún, ach measfar í a bheith arna laghdú méid aon chánach atá an phearsa áirithe i dteideal, ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta, a mhuirearú i gcoinne aon phearsan eile, agus measfar ioncam iomlán aon phearsan a bheith arna laghdú méid aon ioncaim a bhfuil an phearsa sin i dteideal cáin ioncaim a mhuirearú air mar adúradh.
(2) For the purpose of determining the said rate, the tax payable by any person for any year shall be computed without regard to any relief in respect of life assurance premiums and without any reduction thereof for any credit allowed or to be allowed under the Convention but shall be deemed to be reduced by any tax which, otherwise than under Rule 20 of the General Rules, the person in question is entitled to charge against any other person, and the total income of any person shall be deemed to be reduced by the amount of any income the income tax upon which that person is entitled to charge as aforesaid.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) Má bhíonn díbhinn ar áireamh san ioncam agus más rud é, faoin gCoinbhinsiún, go mbeidh cáin de chuid na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur i gcuntas nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na díbhinne, déanfar, chun críocha cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna mhéadú an méid de cháin na Stat Aontaithe, nach inmhuirir amhlaidh, a bheas le cur i gcuntas agus méid na creidiúna á ríomh.
(2) Where the income includes a dividend and, under the Convention, United States tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall, for the purposes of corporation profits tax, be treated as increased by the amount of the United States tax not so chargeable which falls to be taken into account in computing the amount of the credit.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(b) má bhíonn díbhinn ar áireamh san ioncam agus más rud é, faoin gCoinbhinsiún, go mbeidh cáin de chuid na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur i gcuntas nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus, má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na díbhinne, áireofar méid an ioncaim amhail is dá mbeadh sé arna mhéadú an méid de cháin na Stát Aontaithe, nach inmhuirir amhlaidh, a bheas le cur i gcuntas agus méid an chreidmheasa á ríomh;
( b ) where the income includes a dividend and under the Convention United States tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall be treated as increased by the amount of the United States tax not so chargeable which falls to be taken into account in computing the amount of the credit;
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Más rud é, i gcás aon díbhinne, go mbeidh cáin de chuid na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur san áireamh, faoin gCoinbhinsiún, nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil agus, má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na díbhinne, is í cáin de chuid na Stát Aontaithe, nach inmhuirir amhlaidh, a cuirfear san áireamh ná an cháin a thiteas ar an gcomhlucht corpraithe a íocas an díbhinn i leith na mbrabús iomchuí, sa mhéid go bhfuil sí inchurtha le ceart i leith na cionúireachta de na brabúis iomchuí is ionann agus an díbhinn.
Where, in the case of any dividend, United States tax not chargeable directly or by deduction in respect of the dividend is, under the Convention, to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the United States tax not so chargeable which is to be taken into account shall be that borne by the body corporate paying the dividend upon the relevant profits in so far as it is properly attributable to the proportion of the relevant profits which is represented by the dividend.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(a) ina bhforálann an Coinbhinsiún go bhfuil, maidir le díbhinní d'aicmí áirithe, agus nach bhfuil, maidir le díbhinní d'aicmí eile, cáin na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith díbhinní, le cur san áireamh nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus, má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na ndíbhinní;
( a ) the Convention provides, in relation to dividends of some classes, but not in relation to dividends of other classes, that United States tax not chargeable directly or by deduction in respect of dividends is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividends;
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Ní lamhálfar creidmheas faoin gCoinbhinsiún i gcoinne na gcánach Éireannach is inmhuirir i leith aon ioncaim le haon phearsa, más é rogha na pearsan áirithe nach lamhálfaí creidmheas i leith an ioncaim sin.
Credit shall not be allowed under the Convention against the Irish taxes chargeable in respect of any income of any person if the person in question elects that credit shall not be allowed in respect of that income.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Má tharlann aon chreidmheas, a bheirtear faoin gCoinbhinsiún, a bheith iomarcach nó neamhdhóthaineach de dhroim aon choigeartuithe ar mhéid aon chánach is iníoctha sa Stát nó sna Stáit Aontaithe, ansin, aon ní sna hAchta Cánach Ioncaim, nó sna hachtacháin a bhaineas le cáin bhrabús corporáide, a theorannaíos an t-am chun measúnuithe nó éilithe ar fhaoisimh a dhéanamh, ní bheidh feidhm aige maidir le haon mheasúnú nó éileamh a thiocfas den choigeartú agus is measúnú nó éileamh a déanfar tráth nach déanaí ná sé bliana ón uair a rinneadh gach measúnú, coigeartú agus cinneadh eile den tsórt sin ba ghá chun a chinneadh an bhfuil aon chreidmheas le tabhairt, agus, má tá, cad é an méid é.
Where the amount of any credit given under the Convention is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the State or in the United States, nothing in the Income Tax Acts or in the enactments relating to corporation profits tax limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than six years from the time when all such assessments, adjustments and other determinations have been made, as are material in determining whether any, and if so what, credit falls to be given.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
COINBHINSIUN IDIR RIALTAS NA hÉIREANN AGUS RIALTAS STAT AONTAITHE MHEIRICEA CHUN CANACHAS DUBAILTE A SHEACHAINT AGUS COSC A CHUR LE hIMGHABHAIL FIOSCACH MAIDIR LE CANACHA AR IONCAM.
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(1) Faoi réir alt 131 de Chód Ioncaim Intíre na Stát Aontaithe mar a bheidh éifeacht aige an lá a bheidh an Coinbhinsiún seo tar éis teacht in éifeacht, lamhálfar cáin Éireannach mar chreidmheas i gcoinne cáin na Stát Aontaithe.
(1) Subject to section 131 of the United States Internal Revenue Code as in effect on the day on which this Convention shall have come into effect, Irish tax shall be allowed as a credit against United States tax.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
Aon eolas a mhalartófar amhlaidh, coimeádfar ina rún é agus ní nochtfar é d'aon duine seachas na daoine a mbeidh baint acu le measúnú agus bailiú na gcánach is ábhar don Choinbhinsiún seo.
Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
Cé nach n-éileoidh na sainghníomhaireachtaí, de ghnáth, saoirseacht ó dhleachtanna máil agus ó chánacha ar mhaoin shochorraithe nó dhochorraithe a dhíol is cuid den phraghas a bheidh le híoc, dá ainneoin sin, i gcás maoin tábhachtach a bheith á ceannach ag na sainghníomhaireachtaí le haghaidh úsáide oifigiúla agus dleachtanna agus cánacha den sórt sin a bheith muirearaithe nó inmhuirir ar an gcéanna, déanfaidh na Stáit is páirtithe sa Choinbhinsiún seo, aon uair is féidir sin, comhshocraíochtaí riaracháin iomchuí chun méid na dleachta nó na cánach a loghadh nó a thabhairt ar ais.
While the specialised agencies will not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless when the specialised agencies are making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, States parties to this Convention will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax. [GA]
Uimhir 8 de 1967: AN tACHT UM CHAIDREAMH AGUS DÍOLÚINE TAIDHLEOIREACHTA, 1967
Teachtfaidh gach sainghníomhaireacht, i gcríoch gach Stáit is páirtí sa Choinbhinsiún seo i leith na gníomhaireachta sin, cóir dá cumarsaídí oifigiúla nach lú fabhair ná an chóir a thugann Rialtas an Stáit sin d'aon Rialtas eile, lena n-áirítear misiún taidhleoireachta an Rialtais dheiridh sin, mar a bhaineann le tosaíochtaí, rátaí agus cánacha ar phoist, cáblaí, teileagraim, raidiógraim, teileafótanna, cumarsáidí teileafóin agus cumarsaídí eile, agus rátaí nuachtán ar eolas do na nuachtáin agus don raidió.
Each specialised agency shall enjoy, in the territory of each State party to this Convention in respect of that agency, for its official communications, treatment not less favourable than that accorded by the Government of such State to any other Government, including the latter's diplomatic mission, in the matter of priorities, rates and taxes on mail, cables, telegram, radiograms, telephotos, telephone and other communications, and press rates for information to the press and radio. [GA]
Uimhir 8 de 1967: AN tACHT UM CHAIDREAMH AGUS DÍOLÚINE TAIDHLEOIREACHTA, 1967
—(1) (a) Faoi réir forálacha ailt 76 agus 77 den Acht Cánach Ioncaim, 1967 , arna modhnú le Cuid III de Sceideal 6 a ghabhann leis an Acht sin, i gcás duine a bheith inmhuirearaithe i leith cánach ioncaim nó cánach corparáide faoi Chás III de Sceideal D ar ioncam is díbhinn a bhfuil an duine i dteideal creidmheasa cánach ina leith faoi Airteagal 11 (2) (b) den Choinbhinsiún, áireofar méid an chreidmheasa cánach san ioncam is inmhuirearaithe amhaidh.
—(1) ( a ) Subject to the provisions of sections 76 of the Income Tax Act, 1967 , as modified by Part III of Schedule 6 to that Act, where a person is chargeable to income tax or corporation tax under Case III of Schedule D on income which is a dividend in respect of which the person is entitled to a tax credit under Article 11 (2) (b) of the Convention, the income so chargeable shall include the amount of the tax credit.
Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977
(3) Ní thoibheofar aon cháin ar tháillí nó liúntais chaiteachais, nó i leith táillí nó liúntais chaiteachais, a gheobhaidh daoine a bheidh ag gníomhú mar chomhréiteoirí, nó mar eadránaithe, nó mar chomhaltaí de Choiste a cheapfar de bhun mhír (3) d'Airteagal 52, in imeachtaí faoin gCoinbhinsiún seo más é is aonbhonn dlínse don cháin sin suíomh an Lárionaid nó an áit ina seoltar na himeachtaí sin nó an áit ina n-íoctar na táillí nó na liúntais sin.
(3) No tax shall be levied on or in respect of fees or expense allowances received by persons acting as conciliators, or arbitrators, or members of a Committee appointed pursuant to paragraph (3) of Article 52, in proceedings under this Convention, if the sole jurisdictional basis for such tax is the location of the Centre or the place where such proceedings are conducted or the place where such fees or allowances are paid. [GA]
Uimhir 7 de 1980: AN tACHT EADRÁNA, 1980
“(2A) D'ainneoin fho-alt (2), ní bheidh feidhm ag an alt seo maidir le pinsean lena mbaineann fomhír (b) de mhír 1 d'Airteagal 18 (Pinsin, Slándáil Shóisialta, Blianachtaí, Ailiúnas agus Tacaíocht Leanaí) den Choinbhinsiún idir Rialtas na hÉireann agus Rialtas Stáit Aontaithe Mheiriceá chun Cánachas Dúbailte a Sheachaint agus Cosc a chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla arna shíniú i mBaile Átha Cliath an 28ú lá d'Iúil, 1997.”.
"(2A) Notwithstanding subsection (2), this section shall not apply to a pension to which subparagraph (b) of paragraph 1 of Article 18 (Pensions, Social Security, Annuities, Alimony and Child Support) of the Convention between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains signed at Dublin on the 28th day of July, 1997 applies.".
Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998
(2) (a) Faoi réir mhír (b), beidh feidhm ag an alt seo amhail ag na tráthanna agus ó na tráthanna ag a mbeidh éifeacht leis an gCoinbhinsiún atá leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam agus Gnóchain Chaipitiúla) (Stáit Aontaithe Mheiriceá), 1997 (I.R.
(2) (a) Subject to paragraph (b), this section shall apply as on and from the times at which the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order, 1997 ( S.I.
Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998
go bhfuil comhaontú sínithe aici le Ballstát baile bhainisteoir an ELTIF agus le gach Ballstát eile ina mbeartaítear aonaid agus scaireanna an ELTIF a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh go hiomlán ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise in ábhair chánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha.
has signed an agreement with the home Member State of the manager of the ELTIF and with every other Member State in which the units or shares of the ELTIF are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements.
Rialachán (AE) 2015/760 ó Pharlaimint na hEorpa agus ón gComhairle an 29 Aibreán 2015 maidir le Cistí Infheistíochta Fadtéarmaí Eorpacha (Téacs atá ábhartha maidir le LEE)
Níor shínigh an tríú tír comhaontú le Ballstát le háirithiú go gcomhlíonann an tríú tír sin na caighdeáin dá bhforáiltear in Airteagal 26 de Shamhailchoinbhinsiún Cánach na hEagraíochta um Chomhar agus Forbairt Eacnamaíochta (ECFE) maidir le hIoncam agus le Caipiteal nó i Samhail-chomhaontú ECFE um Malartú Faisnéise maidir le Cúrsaí Cánach, agus go n-áirithíonn sí malartú éifeachtach faisnéise maidir le cúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha.
the third country has not signed an agreement with a Member State to ensure that that third country fully complies with the standards provided for in Article 26 of the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and on Capital or in the OECD Model Agreement on the Exchange of Information on Tax Matters, and ensures an effective exchange of information on tax matters, including any multilateral tax agreements.
Rialachán (AE) 2017/2402 ó Pharlaimint na hEorpa agus ón gComhairle an 12 Nollaig 2017 lena leagtar síos creat ginearálta maidir le hurrúsú agus lena gcruthaítear creat sonrach maidir le hurrúsú simplí trédhearcach caighdeánaithe, agus lena leasaítear Treoracha 2009/65/CE, 2009/138/CE agus 2011/61/AE, Rialachán (CE) Uimh. 1060/2009 agus Rialachán (AE) Uimh. 648/2012
Sraith Conarthaí, 24/2000. Coinbhinsiún lena leasaítear an Coinbhinsiún idir Rialtas na hÉireann agus Rialtas Stáit Aontaithe Mheiriceá chun Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla a síníodh i mBaile Átha Cliath an 28 Iúil, 1997.
TREATY SERIES, 24/2000. CONVENTION AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT DUBLIN ON 28 JULY, 1997.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
(b) agus an éifeacht a thabharfaí, de réir na dtreoirlínte maidir leis an bpraghsáil aistrithe, dá mbeadh feidhm ag
(b) the effect which, in accordance with the transfer pricing guidelines, would be given if double taxation relief arrangements incorporating Article 9(1) of the OECD Model Tax Convention applied to the computation of the profits or gains or losses, regardless of whether such double taxation relief arrangements actually apply,
AN tACHT AIRGEADAIS 2010
(2) Ní bheidh éifeacht ag fo-alt (4) d'alt 7 den Finance Act, 1894 (a dhéanas socrú le haghaidh faoisimh i leith dleachta is iníoctha i dtír choigríche) maidir le cáin eastáit atá inmhuirir faoi dhlithe Stát Aontaithe Mheirice agus lena mbaineann forála an Choinbhinsiúin.
(2) Subsection (4) of section 7 of the Finance Act, 1894 (which provides for relief in respect of duty payable in a foreign country) shall not have effect in relation to estate tax chargeable under the laws of the United States of America to which the provisions of the Convention apply.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(3) Déanfar na cionranna is gá chun éifeacht a thabhairt do théarmaí an Choinbhinsiúin maidir le cáin bhrabús corparáide i gcás tréimhsí cuntasaíochta a thosnós roimh an lú lá d'Aibreán sa bhliain a bheas éifeacht i gcéadóir ag an gCoinbhinsiún agus a chríochnós ar an dáta sin nó dá éis, agus is i gcomhréir leis an méid mí nó codán de mhí a bheas sa chuid den tréimhse chuntasaíochta iomchuí roimh an lú lá d'Aibreán adúradh agus a bheas sa chuid eile den tréimhse chuntasaíochta iomchuí sin faoi seach a déanfar aon chionroinnt den tsórt sin.
(3) The necessary apportionments shall be made for the purpose of giving effect to the terms of the Convention as respects corporation profits tax in the case of accounting periods beginning before the 1st day of April in the year in which the Convention first has effect and ending on or after that date, and any such apportionment shall be made in proportion to the number of months or fractions of months in the part of the relevant accounting period before the said 1st day of April and in the remaining part of the said relevant accounting period respectively.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) D'ainneoin forál Airteagal III agus IV den Choinbhinsiún seo, na brabúis a gheobhas duine is cónaitheoir in Éirinn, nó a gheobhas corparáid Éireannach, as oibriú long a bheas doiciméadaithe nó aerarthaí a bheas cláraithe faoi dhlithe na hÉireann, beid díolmhaithe ó cháin na Stát Aontaithe.
(1) Notwithstanding the provisions of Articles III and 1V of the present Convention, profits which an individual resident of Ireland of an Irish corporation derives from operating ships documented or aircraft registered under the laws of Ireland, shall be exempt from United States tax.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) D'ainneoin forál Airteagal III agus IV den Choinbhinsiúin seo, na brabúis a gheobhas saoránach de na Stáit Aontaithe nach gcónaíonn in Éirinn, nó a gheobhas corparáid de chuid na Stát Aontaithe, as oibriú long a bheas doiciméadaithe nó aerárthaí a bheas cláraithe faoi dhlithe na Stát Aontaithe, beid díolmhaithe ó cháin Éireannach.
(2) Notwithstanding the provisions of Articles III and IV of the present Convention, profits which a citizen of the United States not resident in Ireland or a United States corporation derives from operating ships documented or aircraft registered under the laws of the United States, shall be exempt from Irish tax.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) Aon díbhinní agus ús a íocfas corparáíd de chuid na Stát Aontaithe, an 6ú lá d'Aibreán, nó dá éis, sa chéad bhliain mheasúnuithe a sonraítear in Airteagal XXII (2) (b) (i) den Choinbhinsiún seo, beid díolmhaithe ó cháin Éireannach ach amháin nuair is cónaitheoir in Éirinn an fáltaí.
(2) Dividends and interest paid, on or after the 6th day of April of the first year of assessment specified in Article XXII (2) ( b ) (i) of this Convention, by a United States corporation shall be exempt from Irish tax except where the recipient is a resident of Ireland. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) An dliteanas, i leith cánach ioncaim na Stát Aontaithe d'aon bhliain inchánach a thosnaigh roimh an 1ú Eanáir, 1936, atá ar aon duine (seachas saoránach de na Stáit Aontaithe) a chónaíos in Éirinn, nó ar aon chorparáid Éireannach, agus a bheas gan íoc ar dháta an Choinbhinsiúin seo a shíniú, féadfar é a choigeartú ar fhoras a bheas chun sástachta Choimisinéir Ioncaim Intíre na Stát Aontaithe:
(1) The United States income tax liability for any taxable year beginning prior to January 1, 1936, of any individual (other than a citizen of the United States) resident in Ireland, or of any Irish corporation, remaining unpaid on the date of signature of the present Convention, may be adjusted on a basis satisfactory to the United States Commissioner of Internal Revenue:
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(2) An cháin ioncaim de chuid na Stát Aontaithe a bheas, ar dháta an Choinbhinsiúin seo a shíniú, gan íoc i leith aon bhliana inchánach i thosnaigh tar éis an t-aonú lá tríochad de Nollaig, 1935, agus roimh an gcéad lá d'Eanáir sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin, í gcás duine a chónaíos in Éirinn, nó i gcás aon chorparáide Eireannaí, cínnfear í amhail is dá mbeadh forála Airteagal XV agus XVI den Choinbhinsiún seo in éifeacht don bhliain inchánach sin.
(2) The United States income tax unpaid on the date of signature of the present Convention for any taxable year beginning after the thirty-first day of December, 1935, and prior to the first day of January in the calendar year in which the exchange of instruments of ratification takes place in the case of an individual resident of Ireland or in the case of any Irish corporation shall be determined as if the provisions of Articles XV and XVI of the present Convention had been in effect for such taxable year.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) D'ainneoin forálacha Airteagail III agus IV den Choinbhinsiún seo, na brabúis a gheobhaidh duine is cónaitheoir in Éirinn, nó a gheobhaidh corparáid Éireannach, as oibriú long a bheidh doiciméadaithe nó aerárthaí a bheidh cláraithe faoi dhlíthe na hÉireann, beidh siad díolmhaithe ó cháin na Stát Aontaithe.
(1) Notwithstanding the provisions of Articles III and IV of the present Convention, profits which an individual resident of Ireland or an Irish corporation derives from operating ships documented or aircraft registered under the laws of Ireland, shall be exempt from United States tax.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(2) D'ainneoin forálacha Airteagail III agus IV den Choinbhinsiún seo, na brabúis a gheobhaidh saoránach de na Stáit Aontaithe nach gcónaíonn in Éirinn, nó a gheobhaidh corparáid de chuid na Stát Aontaithe, as oibriú long a bheidh doiciméadaithe nó aerárthaí a bheidh cláraithe faoi dhlíthe na Stát Aontaithe, beidh siad díolmhaithe ó cháin Éireannach.
(2) Notwithstanding the provisions of Articles III and IV of the present Convention, profits which a citizen of the United States not resident in Ireland or a United States corporation derives from operating ships documented or aircraft registered under the laws of the United States, shall be exempt from Irish tax.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(2) Aon díbhinní agus ús a íocfaidh corparáid de chuid na Stát Aontaithe, an séú lá d'Aibreán, nó dá éis, an chéad bhliain mheasúnachta a shonraítear in Airteagal XXII (2) (b) (i) den Choinbhinsiún seo beidh siad díolmhaithe ó cháin Éireannach ach amháin i gcás inar cónaitheoir in Éirinn an fáltaí.
(2) Dividends and interest paid, on or after the sixth day of April of the first year of assessment specified in Article XXII (2) (b) (i) of this Convention, by a United States corporation shall be exempt from Irish tax except where the recipient is a resident of Ireland. [GA]
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(1) An dliteanas, i leith cáin ioncaim na Stát Aontaithe d'aon bhliain inchánaithe a thosaigh roimh an lú Eanáir, 1936, atá ar aon duine (seachas saoránach de na Stáit Aontaithe) a chónaíonn in Éirinn, nó ar aon chorparáid Éireannach, agus a bheidh gan íoc ar dháta an Choinbhinsiúin seo a shíniú, féadfar é a choigeartú ar fhoras a bheidh chun sástacht Choimisinéir Ioncaim Intíre na Stát Aontaithe:
(1) The United States income tax liability for any taxable year beginning prior to January 1, 1936, of any individual (other than a citizen of the United States) resident in Ireland, or of any Irish corporation, remaining unpaid on the date of signature of the present Convention, may be adjusted on a basis satisfactory to the United States Commissioner of Internal Revenue:
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(2) An cháin ioncaim de chuid na Stát Aontaithe a bheidh, ar dháta an Choinbhinsiúin seo a shíniú, gan íoc in aghaidh aon bhliana inchánaithe i dtosach tar éis an t-aonú lá tríochad de Nollaig, 1935, agus roimh an gcéad lá d'Eanáir an bhliain fhéilire a mhalartófar na hionstraimí daingniúcháin, i gcás duine a chónaíonn in Éirinn, nó i gcás aon chorparáide Éireannaí, cinnfear í amhail is dá mbeadh forálacha Airteagail XV agus XVI den Choinbhinsiún seo in éifeacht don bhliain inchánach sin.
(2) The United States income tax unpaid on the date of signature of the present Convention for any taxable year beginning after the thirty-first day of December, 1935, and prior to the first day of January in the calendar year in which the exchange of instruments of ratification takes place in the case of an individual resident of Ireland or in the case of any Irish corporation shall be determined as if the provisions of Articles XV and XVI of the present Convention had been in effect for such taxable year.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(i) beidh feidhm acu i ndáil le cáin ioncaim ar thuarastail, pá agus luach saothair eile den sórt sin lena mbaineann Airteagal 15 den Choinbhinsiún faoi réir an mhodhnaithe go bhforléireofar tagairtí do 1976-77 mar thagairtí do 1977-78, agus
(i) shall apply in relation to income tax on salaries, wages and other similar remuneration to which Article 15 of the Convention applies subject to the modification that references to 1976-77 shall be construed as references to 1977-78, and
Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977
Faoiseamh ó cháin do phearsana aonair áirithe a chónaíonn sa Stát agus atá fostaithe sa Ríocht Aontaithe agus lena mbaineann an Coinbhinsiún chun cánachas dúbailte ar ioncam agus ar ghnóchain chaipitiúla a sheachaint go comharaíoch sa Stát agus sa Ríocht Aontaithe.
Relief from tax for certain individuals resident in the State and employed in the United Kingdom affected by the Convention for the reciprocal avoidance of double taxation in the State and in the United Kingdom of income and capital gains.
Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978
ciallaíonn “díolaíochtaí”, i ndáil le haon bhliain, tuarastal, pá agus luach saothair eile dá sórt a fhaigheann pearsa aonair i leith fostaíocht a fheidhmítear sa Ríocht Aontaithe agus is inchurtha faoi cháin faoi Chás III de Sceideal D don bhliain sin agus a mbaineann nó a mbainfeadh Airteagal 15 (1) nó 15 (3) den Choinbhinsiún leo dá mba sa bhliain 1977-78 a gheobhaidh nó a fuair an phearsa aonair iad amhlaidh;
"emoluments" means, in relation to any year, salaries, wages and other similar remuneration derived by an individual in respect of an employment exercised in the United Kingdom which are chargeable to tax under Case III of Schedule D for that year and to which, if they are so derived or had been so derived by the individual in the year 1977-78, Article 15 (1) or 15 (3) of the Convention applies or would have applied;
Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978
(i)Sraith Conarthaí, 5/1974. Coinbhinsiún idir Éire agus an BHeilg chun Cánachas Dúbailte a sheachaint agus Cosc a chur le hImghabhaíl Fioscach maidir le Cánacha ar Ioncam, an BHruiséil, 24 Meitheamh, 1970
(1)Treaty Series 5/1974. Convention between Ireland and Belgium for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Brussels 24 June 1970
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(iv) Sraith Conarthaí, 4/1973. Coinbhinsiún idir Éire agus Poblacht na Saimbia chun cánachas dúbailte a sheachaint agus Cosc a chur le hImghabháil Fioscach maidir le cánacha ar ioncam, Londain, 29 Márta, 1971. THáinig i bhfeidhm maidir le hÉirinn an 31 Iúil. 1973.
(iv)Treaty Series, 4/1973. Convention between Ireland and the Republic of Zambia for the avoidance of double taxation and the Prevention of Fiscal Evasion with respect to taxes on income, London, 29th March 1971. Entered into force for Ireland on 31st July, 1973
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Sraith Conarthaí 1/1975 Coinbhinsiún idir Éire agus an Iodaíl chun Cánachas Dúbailte a sheachaint agus cosc a chur le hImghabhail Fioscach maidir le Cánacha ar Ioncam, agus Prótocol Forlíontach
Convention between Ireland and Italy for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on Income, and Supplementary protocol
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Coinbhinsiún idir Eíre agus an tSeapaín chun Cánachas Dúbailte a sheachaint agus cosc a chur le hImghathaíl fioschach maidir le Cánacha ar Ioncam
Convention between Ireland and Japan for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
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Coinbhinsuín idir Éire agus an tSeapáin chun Cánachas Dúbailte a sheachaint agus Cosc a chur le hImghabháil Fioscach maidir le Cánacha ar Ioncam
Convention between Ireland and Japan for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus an tSeapáin chun Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fioscach maidir le Cánacha ar Ioncam.
convention between ireland and japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
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Coinbhinsiún idir Éire agus an Phacastáin chun Cánachas Dúbailte a sheachaint agus Cosc a chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam. Páras,13 Aibreán,1973.
convention between ireland and pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. paris,13th april,1973.
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Coinbhinsiún idir Éire agus an Phortaingéil chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam, 1993.
CONVENTION BETWEEN IRELAND AND PORTUGAL FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, 1993.
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Coinbhinsiún idir Éire agus an Rómáin chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla. Arna dhéanamh i mBúcairist an 21 Deireadh Fómhair, 1999.
CONVENTION BETWEEN IRELAND AND ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS. DONE AT BUCHAREST ON 21ST OCTOBER, 1999.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus Poblacht Dhaonlathach Chónaidhme na hAetóipe d’fhonn Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam.
CONVENTION BETWEEN IRELAND AND THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus an Phoblacht Heilléanach chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla.Arna dhéanamh san Aithin an 24 Samhain, 2003.
CONVENTION BETWEEN IRELAND AND THE HELLENIC REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS. DONE AT ATHENS ON 24 NOVEMBER, 2003.
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An Coinbhinsiún idir Éire agus Ríocht na hIorua chun Cánachas Dúbailte a Sheachaint agus Cosc a chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla.
CONVENTION BETWEEN IRELAND AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus Ríocht na hIorua chun Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Chaipiteal. Arna dhéanamh i mBaile Átha Cliath an 22 Samhain, 2000.
CONVENTION BETWEEN IRELAND AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL. DONE AT DUBLIN ON 22 NOVEMBER, 2000. LAID BY FOREIGN AFFAIRS.
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Coinbhinsiún idir Éire agus Poblacht na hÍoslainne chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam agus ar chaipiteal. Arna dhéanamh i mBaile Átha Cliath an 17 Nollaig, 2003.
CONVENTION BETWEEN IRELAND AND THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL. DONE AT DUBLIN ON 17 DECEMBER, 2003.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus Poblacht na hIndia chun Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla. Arna dhéanamh i nDeilí Nua an 6 Samhain, 2000.
CONVENTION BETWEEN IRELAND AND THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS. DONE AT NEW DELHI ON 6 NOVEMBER, 2000. LAID BY FOREIGN AFFAIRS.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus Pobtlacht na Saimbia chun cánachas dúbailté a sheachaint agus chun cosc a chur le himghabhaíl fioscach maidir le cánacha ar ioncam, Londain, 29/3/71
Convention between Ireland and the Republic of Zambia for the avoidance of double taxation and the prevention of fiscal evasion with respect is taxes on income, London, 29th March 1971
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus Poblacht na Saimbia d’fhonn Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla.
CONVENTION BETWEEN IRELAND AND THE REPUBLIC OF ZAMBIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Éire agus Poblacht na Slóvaice chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla. Arna dhéanamh i mBaile Átha Cliath an 8 Meitheamh, 1999.
CONVENTION BETWEEN IRELAND AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT OF TAXES ON INCOME AND CAPITAL GAINS. DONE AT DUBLIN ON 8TH JUNE, 1999.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Rialtas na hÉireann agus Rialtas Cheanada chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla. Arna dhéanamh in Ottawa an 8 Deireadh Fómhair, 2003.
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS. DONE AT OTTAWA ON 8 OCTOBER, 2003.
Riar na hOibre (Dáil Éireann/Seanad Éireann)
Coinbhinsiún idir Rialtas na hÉireann agus Rialtas Phoblacht Ioslamach na Pacastáine d’fhonn Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam.
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
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