Dan Neville (Limerick, Fine Gael)
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141. To ask the Minister for Finance the position regarding the proposed Ireland-Taiwan Double Taxation Agreement. [44443/13]

Michael Noonan (Limerick City, Fine Gael)
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As has been outlined to the House before by my colleagues in Government, Ireland, along with all EU partners, adheres to the "One China" policy and therefore does not have diplomatic relations with Taiwan, though this does not prevent the development of economic and trade relations. Since Taiwan is not recognised as a State by Ireland we cannot enter into a legally enforceable agreement which would be governed by international law. However a number of other EU countries have negotiated commercial agreements with Taiwan along the lines of Double Taxation Agreements. I can advise the Deputy that officials from my Department and their colleagues in the Revenue Commissioners and Department of Foreign Affairs and Trade have had discussions on possible ways to progress this issue.

My Department will shortly write to the Office of the Attorney General to seek their advice on the various legal issues that may arise.