Oireachtas Joint and Select Committees

Thursday, 19 September 2013

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Taxation Agreements with Ukraine and Dominica: Motion

10:10 am

Photo of Brian HayesBrian Hayes (Dublin South West, Fine Gael) | Oireachtas source

Yes, that particular provision is standard.

The five countries in respect of which a DTA has been agreed but not implemented are Egypt, Kuwait, Qatar, Azerbaijan and Ukraine, the last of which we are dealing with today. In the case of Kuwait, we completed our ratification procedure on 6 February 2011 but it has not yet done the same. Such agreements can only come into effect when both parties complete the necessary ratification process. In the case of Qatar and Egypt, we completed our ratification process in March of this year and are awaiting their corresponding action. When that is done, these agreements will come into effect. The parliamentary or administrative procedure in terms of ratifying what is agreed is a matter for each particular country.

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