Simon Harris (Wicklow, Fine Gael)
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Yes. As stated earlier and in the interests of providing clarification, it would be necessary to update an agreement dating back to 1970 to bring it into line with the OECD template.

The protocol to the agreement with Denmark deals with the taxation of foreign employment income and it was signed by the Danish ambassador and me. Ireland's treaty with Denmark contains a rule - the only such rule in our treaty network - in respect of employment income which may be taxed in Ireland. Under this rule, employment income that may be taxed in Ireland is exempt from tax in Denmark. This means Denmark is deprived of the right to tax its own residents. There are specific implications for Denmark in this regard in the context of the taxation of airline crews.

The protocol to the agreement with Luxembourg relates to the exchange of information. We signed our existing treaty with Luxembourg in 1972 and we are now updating it to bring it into line with the OECD standard in respect of the exchange of information.