Oireachtas Joint and Select Committees
Tuesday, 2 July 2019
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands
Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source
I have a question about the two proposals before us. In the case of the Netherlands we are talking about replacing an existing agreement while, in the case of Switzerland, we are dealing with a protocol, which is what we have done in other areas such as when we added a protocol to the Denmark and Luxembourg agreements four or five years ago. Why do we replace an agreement in one case but add a protocol in others?
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