Ruairi Quinn (Dublin South East, Labour)
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Question 367: To ask the Minister for Foreign Affairs the countries with which Ireland has tax treaties; and if he will make a statement on the matter. [6064/10]

Micheál Martin (Cork South Central, Fianna Fail)
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Ireland has signed Double Taxation Agreements with 56 countries, of which 48 are in effect. These Agreements cover direct taxes, which in the case of Ireland are income tax, corporation tax and capital gains tax. The purpose of these Agreements is essentially to eliminate double taxation and to promote trade and investment.

Double Taxation Agreements are currently in effect with: Australia; Austria; Belgium; Bulgaria; Canada; Chile; China; Croatia; Cyprus; the Czech Republic; Denmark; Estonia; Finland; France; Germany; Greece; Hungary; Iceland; India; Israel; Italy; Japan; Korea; Latvia; Lithuania; Luxembourg; Macedonia; Malaysia; Malta; Mexico; Netherlands; New Zealand; Norway; Pakistan; Poland; Portugal; Romania; Russia; Slovak Republic; Slovenia; South Africa; Spain; Sweden; Switzerland; the United Kingdom; the United States; Vietnam; and Zambia.

Agreements have been signed, but have not yet entered into force with: Albania (signed 16th October 2009 – not yet in force); Bahrain (signed 29th October 2009 - not yet in force); Belarus (signed 3rd November 2009 - not yet in force); Bosnia & Herzegovina (signed 3rd November 2009 - not yet in force); Georgia (signed 20th November 2008 - not yet in force); Moldova (signed 28th May 2009 - not yet in force); Serbia (signed 23rd September 2009 - not yet in force); and The Republic of Turkey (signed 24th October 2008 - not yet in force). These Agreements will enter into force once both countries have notified each other of the completion of their internal procedures.

Ireland has also concluded Tax Information Exchange Agreements with Anguilla; Antigua and Barbuda; Bermuda; the British Virgin Islands; the Cayman Islands; the Cook Islands; Gibraltar; Liechtenstein; Samoa; Guernsey; the Isle of Man; Jersey; St. Vincent and the Grenadines; and the Turks and Caicos Islands. The purpose of Tax Information Exchange Agreements is to allow the Revenue Commissioners to request information which is relevant to an Irish tax investigation, directly from their counterparts in other countries and territories. In addition, Ireland has concluded Agreements for affording relief from double taxation with respect to certain income of individuals and establishing mutual agreement procedures in connection with the adjustment of profits of associated enterprises, with Guernsey, the Isle of Man and Jersey.

Ireland's comprehensive network of tax treaties is a key element of our clear and transparent corporate tax system. The business community has expressed interest in increasing the number of double taxation conventions with other countries in order to facilitate international trade and investment. In this context the Department of Foreign Affairs will continue to work closely with the Department of Finance and the Revenue Commissioners, who have primary responsibility for the substance and negotiation of tax treaties, to further extend our tax treaty network.