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
Brian 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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