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

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein)
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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?