Pat Breen (Clare, Fine Gael)
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Question 570: To ask the Minister for Finance his plans to negotiate a double tax agreement with Montenegro; and if he will make a statement on the matter. [2246/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that a first round of negotiations for a double taxation agreement between Ireland and Montenegro was scheduled to take place in Dublin last September. These negotiations were also to include Serbia. However, the negotiations were postponed by both Serbia and Montenegro following the declaration of independence by Montenegro. They advised that they would propose new dates as soon as possible. The commencement of negotiations for a double taxation agreement with Montenegro remains part of Ireland's tax treaty programme. It is hoped that these negotiations can commence later this year.