Written answers
Thursday, 13 December 2012
Department of Finance
Tax Code
Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if he will provide in alphabetical order, and in tabular form, a list of all double taxation treaties Ireland has with other countries; the date on which it came into effect and was last revised; and if he will make a statement on the matter. [56041/12]
Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if there is a need to revise double taxation treaties, especially with regard to other member states of the EU and key trading partners if those treaties have been in place for over 40 years; and if he will make a statement on the matter. [56042/12]
Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if he will provide in tabular form a list of the double taxation treaties currently in preparation within his Department; the countries involved; when the treaties are to come into effect; and if he will make a statement on the matter. [56043/12]
Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if he will provide in tabular form a list of countries with which Ireland does not have double taxation treaties; if there are specific priorities on that list that he intends to address; and if he will make a statement on the matter. [56044/12]
Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 63, 64, 65 and 66 together.
The details requested by the Deputy in relation to double taxation treaties that are in effect are shown on the table. To date, Ireland has signed 68 double taxation agreements, of which 61 are in effect.
Revisions of existing treaties
The existing treaties with Canada (2003) and the United States (1997) replace earlier agreements from 1966 and 1949 respectively. The treaty with the United Kingdom (1976) replaces earlier agreements dating from 1926.
Treaties may also be revised by way of a protocol to the existing agreement. This is an ongoing process and several of Ireland’s treaties have amending protocols. The treaties with Austria (1966), Switzerland (1966) and the United Kingdom (1976) each has two protocols; there are also protocols updating the treaties with Germany (1962), Malaysia (1998), Portugal (1993), South Africa (1997), Sweden (1986) and the United States (1997). The details are shown in the attached table.
A new treaty will replace the existing treaty with Germany (1962) with effect from 1 January 2013. The existing treaty with the Netherlands (1962) is currently under renegotiation. There are only a small number of other treaties that are more than 40 years old and that have not been amended since date of signing, namely Belgium (1970), Cyprus (1968), France (1968), Italy (1971), Luxembourg (1972) and Zambia (1971). Of these, a protocol to the treaty with Belgium has been negotiated and it is expected that it will be signed shortly.
Treaties under negotiation and expansion of the base
Negotiations for a new agreement with Ukraine have been concluded. It is expected that this treaty will be signed shortly. It will come into force when both sides ratify it. Negotiations with Azerbaijan and with Thailand are nearing completion.
It would not be practicable to produce a tabular list of countries with which Ireland does not have a double taxation treaty. However, it can be seen from the attached table that there are gaps in Ireland's treaty coverage in Latin America, Africa and parts of Asia. Approaches are being made, in consultation with the Department of Foreign Affairs and Trade, to initiate negotiations with countries in each of these areas. The potential of double taxation agreements to support Ireland’s trade, tourism and investment strategy is taken into account in identifying countries with which we seek to enter into negotiations for such agreements.
Country | Date of | Income | Corporation | Capital |
---|---|---|---|---|
Signing | Tax | Tax | Gains Tax | |
Albania | 16 Oct 2009 | 01 Jan 2012 | 01 Jan 2012 | 01 Jan 2012 |
Armenia | 14 July 2011 | 01 Jan 2013 | 01 Jan 2013 | 01 Jan 2013 |
Australia | 31 May 1983 | 06 Apr 1984 | 01 Jan 1984 | 06 Apr 1984 |
Austria | 24 May 1966 | 06 Apr 1964 | 01 Apr 1964* | |
Austria Protocol | 19 Jun 1987 | 06 Apr 1976 | 01 Jan 1974 | 06 Apr 1974 |
Austria Protocol | 16 Dec 2009 | 01 May 2011 | 01 May 2011 | 01 May 2011 |
Bahrain | 29 Oct 2009 | 01 Jan 2010 | 01 Jan 2010 | 01 Jan 2010 |
Belarus | 03 Nov 2009 | 01 Jan 2010 | 01 Jan 2010 | 01 Jan 2010 |
Belgium | 24 Jun 1970 | 06 Apr 1973 | 01 Apr 1973* | |
Bosnia Herzegovina | 03 Nov 2009 | 01 Jan 2012 | 01 Jan 2012 | 01 Jan 2012 |
Bulgaria | 05 Oct 2000 | 01 Jan 2003 | 01 Jan 2002 | 01 Jan 2003 |
Canada | 08 Oct 2003 | 01 Jan 2006 | 01 Jan 2006 | 01 Jan 2006 |
Chile | 02 Jun 2005 | 01 Jan 2009 | 01 Jan 2009 | 01 Jan 2009 |
China | 19 Apr 2000 | 06 Apr 2001 | 01Jan 2001 | 06 Apr 2001 |
Croatia | 21 Jun 2002 | 01 Jan 2004 | 01 Jan 2004 | 01 Jan 2004 |
Cyprus | 24 Sep 1968 | 06 Apr 1962 | 01 Apr 1962* | |
Czech Republic | 14 Nov 1995 | 06 Apr 1997 | 01 Jan 1997 | 06 Apr 1997 |
Denmark | 26 Mar 1993 | 06 Apr 1994 | 01 Jan 1994 | 06 Apr 1994 |
Egypt | 9 Apr 2012 | Not yet in effect | Not yet in effect | Not yet in effect |
Estonia | 16 Dec 1997 | 06 Apr 1999 | 01 Jan 1999 | 06 Apr 1999 |
Finland | 27 Mar 1992 | 06 Apr 1990 | 01 Jan 1990 | 06 Apr 1990 |
France | 21 Mar 1968 | 06 Apr 1996 | 01 Apr 1996* | |
Georgia | 20 Nov 2008 | 01 Jan 2011 | 01 Jan 2011 | 01 Jan 2011 |
Germany | 17 Oct 1962 | 06 Apr 1959 | 01 Apr 1959* | |
Germany Protocol | 25 May 2010 | 01 Jan 2011 | 01 Jan 2011 | |
Germany - New | 30 Mar 2011 | 01 Jan 2013 | 01 Jan 2013 | 01 Jan 2013 |
Greece | 24 Nov 2003 | 01 Jan 2005 | 01 Jan 2005 | 01 Jan 2005 |
Hong Kong | 22 Jun 2010 | 01 Jan 2012 | 01 Jan 2012 | 01 Jan 2012 |
Hungary | 25 Apr 1995 | 06 Apr 1997 | 01 Jan 1997 | 06 Apr 1997 |
Iceland | 17 Dec 2003 | 01 Jan 2005 | 01 Jan 2005 | 01 Jan 2005 |
India | 06 Nov 2000 | 01 Jan 2002 | 01Jan 2002 | 01 Jan 2002 |
Israel | 20 Nov 1995 | 06 Apr 1996 | 01 Jan 1996 | 06 Apr 1996 |
Italy | 11 Jun 1971 | 06 Apr 1967 | 01 Apr 1967* | |
Japan | 18 Jan 1974 | 06 Apr 1974 | 01 Apr 1974* | |
Korea (Rep. of) | 18 Jul 1990 | 06 Apr 1992 | 01 Jan 1992 | 06 Apr 1992 |
Kuwait | 23 Nov 2010 | Not yet in effect | Not yet in effect | Not yet in effect |
Latvia | 13 Nov 1997 | 06 Apr 1999 | 01 Jan 1999 | 06 Apr 1999 |
Lithuania | 18 Nov 1997 | 06 Apr 1999 | 01 Jan 1999 | 06 Apr 1999 |
Luxembourg | 14 Jan 1972 | 06 Apr 1968 | 01 Apr 1968* | |
Macedonia | 14 Apr 2008 | 01 Jan 2010 | 01 Jan 2010 | 01 Jan 2010 |
Malaysia | 28 Nov 1998 | Apr 2000 | 01 Jan 2000 | 06 Apr 2000 |
Malaysia Protocol | 16 Dec 2009 | Not yet in effect | Not yet in 06 effect | Not yet in effect |
Malta | 14 Nov 2008 | 01 Jan 2010 | 01 Jan 2010 | 01 Jan 2010 |
Mexico | 22 Oct 1998 | 06 Apr 1999 | 01 Jan 1999 | 06 Apr 1999 |
Moldova | 28 May 2009 | 01 Jan 2011 | 01 Jan 2011 | 01 Jan 2011 |
Montenegro | 07 Oct 2010 | 01 Jan 2012 | 01 Jan 2012 | 01 Jan 2012 |
Morocco | 22 Jun 2010 | 01 Jan 2012 | 01 Jan 2012 | 01 Jan 2012 |
Netherlands | 11 Feb 1969 | 06 Apr 1965 | 01 Apr 1965* | |
New Zealand | 19 Sep 1986 | 06 Apr 1989 | 01 Jan 1989 | 06 Apr 1989 |
Norway | 22 Nov 2000 | 01 Jan 2002 | 01 Jan 2002 | 01 Jan 2002 |
Pakistan | 13 Apr 1973 | 06 Apr 1968 | 01 Apr 1968* | |
Panama | 28 Nov 2011 | Not yet in effect | Not yet in effect | Not yet in effect |
Poland | 13 Nov 1995 | 06 Apr 1996 | 01 Jan 1996 | 06 Apr 1996 |
Portugal | 01 Jun 1993 | 06 Apr 1995 | 01 Jan 1995 | 06 Apr 1995 |
Portugal Protocol | 11 Nov 2005 | 01 Jan 2007 | 01 Jan 2007 | 01 Jan 2007 |
Qatar | 21 Jun 2012 | Not yet in effect | Not yet in effect | Not yet in effect |
Romania | 21 Oct 1999 | 06 Apr 2001 | 01 Jan 2001 | 06 Apr 2001 |
Russia | 29 Apr 1994 | 06 Apr 1996 | 01 Jan 1996 | 06 Apr 1996 |
Saudi Arabia | 19 Oct 2011 | Not yet in effect | Not yet in effect | Not yet in effect |
Serbia | 23 Sept 2009 | 01 Jan 2011 | 01 Jan 2011 | 01 Jan 2011 |
Singapore | 28 Oct 2010 | 01 Jan 2011 | 01 Jan 2011 | 01 Jan 2011 |
Slovak Republic | 08 Jun 1999 | 06 Apr 2000 | 01 Jan 2000 | 06 Apr 2000 |
Slovenia | 12 Mar 2002 | 01 Jan 2003 | 01 Jan 2003 | 01 Jan 2003 |
South Africa | 07 Oct 1997 | 06 Apr 1998 | 01 Jan 1998 | 06 Apr 1998 |
South Africa Protocol | 17 Mar 2010 | 01 Jan 2013** | 01 Jan 2013 | 01 Jan 2013 |
Spain | 10 Feb 1994 | 06 Apr 1995 | 01 Jan 1995 | 06 Apr 1995 |
Sweden | 08 Oct 1986 | 06 Apr 1988 | 01 Jan 1989 | 06 Apr 1988 |
Swedish Protocol | 01 Jul 1993 | 20 Jan 1994 | 20 Jan 1994 | 20 Jan 1994 |
Switzerland | 08 Nov 1966 | 06 Apr 1965 | 01 Apr 1965* | |
Swiss Protocol | 24 Oct 1980 | 06 Apr 1976 | 01 Jan 1974 | 06 Apr 1974 |
Swiss Protocol | 26 Jan 2012 | Not yet in effect | Not yet in effect | Not yet in effect |
Turkey | 24 Oct 2008 | 01 Jan 2011 | 01 Jan 2011 | 01 Jan 2011 |
UAE | 01 Jul 2010 | 01 Jan 2011 | 01 Jan 2011 | 01 Jan 2011 |
United Kingdom | 02 Jun 1976 | 06 Apr 1976 | 01 Jan 1974 | 06 Apr 1976 |
UK Protocol | 07 Nov 1994 | 06 Apr 1994 | 01 Apr 1994 | |
UK Protocol | 04 Nov 1998 | 06 Apr 1999 | 01 Jan 1999 | 06 Apr 1999 |
USA | 28 Jul 1997 | 06 Apr 1998 | 01 Jan 1998 | 06 Apr 1998 |
USA Protocol | 24 Sep 1999 | 1 Sep 2000 | 01 Sep 2000 | 01 Sep 2000 |
Uzbekistan | 11 July 2012 | Not yet in effect | Not yet in effect | Not yet in effect |
Vietnam | 10 Mar 2008 | 01 Jan 2009 | 01 Jan 2009 | 01 Jan 2009 |
Zambia | 29 Mar 1971 | 06 Apr 1967 | 01 Apr 1967* |
** 1 April 2012 for some Articles (South Africa Protocol)
Jack Wall (Kildare South, Labour)
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To ask the Minister for Finance the mechanisms available to a person (details supplied) in County Kildare to ensure the continued growth of their company and the requisition of the necessary certificates to ensure such progress; and if he will make a statement on the matter. [56096/12]
Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners, that in accordance with the provisions of Section 1095 (3) of the Taxes Consolidation Act, 1997 where a person who is in compliance with the obligations imposed on the person by the Acts in relation to: (a) the payment or remittance of any taxes, interest or penalties required to be paid or remitted under the Acts, and
(b) the delivery of any returns to be made under the Acts
applies to the Collector General in that behalf the Collector General shall issue to the person a certificate (in this section referred to as a “tax clearance certificate”) stating that the person is in compliance with those obligations.
Where a person is not in compliance with their obligations a tax clearance certificate will not issue.
Section 1095 (5) sets out the circumstances under which a tax clearance certificate will not be issued if the taxpayer carries on a business that was previously carried on by a company or partnership in which the taxpayer directly or indirectly, whether with or without a connected person or connected persons (within the meaning of Section 10 as it applies for the purposes of the Tax Acts) is able to control more than 50 per cent of the ordinary share capital of the company and the company was not in compliance with the obligations imposed on it by Section 1095 (3) of the Act.
I am advised by the Revenue Commissioners that there are issues in this case in relation to the current business undertaking and previous companies that need to be addressed urgently. I would advise that the taxpayer and/or his agents make immediate contact with the Revenue Commissioners to address these issues.
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