Micheál Martin (Cork South Central, Fianna Fail)
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18. To ask the Minister for Finance the position regarding the double taxation agreement with the USA; and if he will make a statement on the matter. [35666/14]

Michael Noonan (Limerick City, Fine Gael)
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The double taxation agreement between Ireland and the United States was signed in 1997 and entered into force in 1998.  The treaty is working well and currently there are no plans to amend it.