#1033745
(1) Is iad cánacha is ábhar don Choinbhinsiún seo:
(1) The taxes which are the subject of the present Convention are:
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#1033902
(1) Is iad cánacha is ábhar don Choinbhinsiún seo:
(1) The taxes which are the subject of the present Convention are:—
#1230813
(1) Is iad na cánacha a mbaineann an Coinbhinsiún seo leo:—
(1) The taxes which are the subject of the present Convention are:—
#492772
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;
#1327353
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.
#1958980
Maidir le coinbhinsiún cánach idir an tAontas nó a Bhallstáit agus an Ríocht Aontaithe, na húdaráis inniúla lena mbaineann faoin gComhaontú seo agus faoin gcoinbhinsiún cánach sin, déanfaidh siad a chinneadh go comhpháirteach an ann do neamhréireacht idir an Comhaontú seo agus an coinbhinsiún cánach.
With regard to a tax convention between the Union or its Member States and the United Kingdom, the relevant competent authorities under this Agreement and that tax convention shall jointly determine whether an inconsistency exists between this Agreement and the tax convention.
#3066300
A mhéid a bhaineann le coinbhinsiún cánach idir an tAontas nó na Ballstáit agus an Nua-Shéalainn, na húdaráis inniúla lena mbaineann faoin gComhaontú seo agus faoin gcoinbhinsiún cánach sin, déanfaidh siad a chinneadh go comhpháirteach an ann do neamhréireacht idir an Comhaontú seo agus an coinbhinsiún cánach.
As regards a tax convention between the Union or the Member States and New Zealand, the relevant competent authorities under this Agreement and the tax convention shall jointly determine whether an inconsistency exists between this Agreement and the tax convention.
#1958981
Ní bheidh feidhm ag Airteagail 130 agus 138 maidir le buntáiste a thabharfaidh Páirtí de bhun coinbhinsiúin chánach.
Articles 130 and 138 shall not apply to an advantage accorded pursuant to a tax convention.
#1034143
(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]
#1034233
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.
#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
#1033726
D'fhonn Coinbhinsiún a dhéanamh chun cánachas dúbalta a sheachaint agus cosc a chur le hiomghabháil fioscach i leith cánacha ar eastáit daoine marbha,
[GA]
#1033885
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,
#1034136
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.
#1230796
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,
#1602688
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
#1602689
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
#1602691
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.
#1602693
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.
#1602695
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.
#1602697
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.
#1602703
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
#1602704
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.
#1602708
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.
#1602712
Coinbhinsiún idir Rialtas na hÉireann agus Rialtas na hÚcráine chun Cánachas Dúbailte a Sheachaint agus Cosc a chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla.
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF UKRAINE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS.
#1645233
Sraith Conarthaí,1/1975.Coinbhinsiún idir Éire agus an Iodáil chun Cánachas Dúbailte a sheachaint agus Cosc a chur le hImghabháil Fioscach maidir le Cánacha ar Ioncam,agus Prótacal Forlíontach
Treaty Series,1/1975.Convention between Ireland and Italy for the avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to taxes on Income,and Supplement Protocol.
#1645237
Sraith Conarthaí,5/1974.Coinbhinsiún idir Éire agus an BHeilg chun Cánachais Dúbailte a sheachaint agus Cosc a chur le hImghabháil Fioscach maidir le Cánacha ar Ioncom,an BHruiséil,24 Meitheamh,1970
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,Drussels 24/6/70
#720559
Maidir le cáin ioncaim, cáin rachmais, agus dleachtanna báis a chur chun feidhme agus maidir le coinbhinsiúin chun cánachas dúbailte a sheachaint, a tugadh i gcrích idir Ballstáit den Aontas, a chur chun feidhme, na hoifigigh agus na seirbhísigh eile don Aontas a dhéanann, d'aon toisc mar gheall ar chomhlíonadh a ndualgas i seirbhís an Aontais, áit chónaithe a bhunú i gcríoch Bhallstáit seachas a dtír shainchónaithe chun críocha cánach le linn dóibh dul isteach i seirbhís an Aontais, measfar i dtír a gcónaithe iarbhír agus sa tír shainchónaithe chun críocha cánach, gur chothaigh siad a sainchónaí sa tír sin is déanaí atá luaite, ar choinníoll gur comhalta den Aontas í.
In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Union.
#723444
Maidir le cáin ioncaim, cáin rachmais, agus dleachtanna báis a chur chun feidhme agus maidir le coinbhinsiúin chun cánachas dúbailte a sheachaint, a tugadh i gcrích idir Ballstáit den Aontas, a chur chun feidhme, na hoifigigh agus na seirbhísigh eile don Aontas a dhéanann, d'aon toisc mar gheall ar chomhlíonadh a ndualgas i seirbhís an Aontais, áit chónaithe a bhunú i gcríoch Bhallstáit seachas a dtír shainchónaithe chun críocha cánach le linn dóibh dul isteach i seirbhís an Aontais, measfar i dtír a gcónaithe iarbhír agus sa tír shainchónaithe chun críocha cánach, gur chothaigh siad a sainchónaí sa tír sin is déanaí atá luaite, ar choinníoll gur comhalta den Aontas í.
In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Union.
#1400306
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 ;
#1463427
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 .
#1463513
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 ;
#1958986
ciallaíonn ‘coinbhinsiún cánach’ coinbhinsiún chun cánachas dúbailte a sheachaint nó comhaontú nó socrú idirnáisiúnta eile a bhaineann go hiomlán nó den chuid is mó le cánachas;
"tax convention" means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation;
#2208977
Maidir le cáin ioncaim, cáin rachmais, agus dleachtanna báis a chur chun feidhme agus maidir le coinbhinsiúin chun cánachas dúbailte a sheachaint, a tugadh i gcrích idir Ballstáit den Aontas, a chur chun feidhme, na hoifigigh agus na seirbhísigh eile don Aontas a dhéanann, d'aon toisc mar gheall ar chomhlíonadh a ndualgas i seirbhís an Aontais, áit chónaithe a bhunú i gcríoch Bhallstáit seachas a dtír shainchónaithe chun críocha cánach le linn dóibh dul isteach i seirbhís an Aontais, measfar i dtír a gcónaithe iarbhír agus sa tír shainchónaithe chun críocha cánach, gur chothaigh siad a sainchónaí sa tír sin is déanaí atá luaite, ar choinníoll gur comhalta den Aontas í.
In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Union.
#2408428
Coinbhinsiún Eiseamláireach Cánach ECFE ar Ioncam agus Caipiteal: leagan comhdhlúite 2017 (https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version_20745419
OECD Model Tax Convention on Income and Capital: condensed version 2017 (https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version_20745419
#2783035
Maidir le cáin ioncaim, cáin rachmais, agus dleachtanna báis a chur chun feidhme agus maidir le coinbhinsiúin chun cánachas dúbailte a sheachaint, a tugadh i gcrích idir Ballstáit den Aontas, a chur chun feidhme, na hoifigigh agus na seirbhísigh eile don Aontas a dhéanann, d'aon toisc mar gheall ar chomhlíonadh a ndualgas i seirbhís an Aontais, áit chónaithe a bhunú i gcríoch Bhallstáit seachas a dtír shainchónaithe chun críocha cánach le linn dóibh dul isteach i seirbhís an Aontais, measfar i dtír a gcónaithe iarbhír agus sa tír shainchónaithe chun críocha cánach, gur chothaigh siad a sainchónaí sa tír sin is déanaí atá luaite, ar choinníoll gur comhalta den Aontas í.
In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Union.
#3066298
Ní dhéanfar difear le haon ní sa Chomhaontú seo do chearta agus oibleagáidí an Aontais ná na mBallstát ná na Nua-Shéalainne , faoi aon choinbhinsiún cánach.
Nothing in this Agreement shall affect the rights and obligations of either the Union or the Member States or New Zealand, under any tax convention.
#3066301
Ní bheidh feidhm ag Airteagail 10.7 (Cóir na náisiún barrfhabhair) agus 10.17 (Cóir na náisiún barrfhabhair) maidir le buntáiste arna thabhairt ag Páirtí de bhun coinbhinsiún cánach.
Articles 10.7 (Most-favoured-nation treatment) and 10.17 (Most-favoured-nation treatment) shall not apply to an advantage accorded by a Party pursuant to a tax convention.
#158047
(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.
#456946
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.
#461515
(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.
#462569
(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.
#1033751
(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]
#1033764
(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]
#1033825
(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.
#1033830
(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.
#1033912
(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]
#1033948
(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]
#1034065
(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.
#1034139
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.