Patrick Costello (Dublin South Central, Green Party)
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214. To ask the Minister for Finance the steps that have been taken by his Department in line with European Union law to ensure that Ireland's bilateral agreement with Morocco relating to double taxation does not cover territory in occupied Western Sahara. [33559/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The provisions of the Ireland and Morocco Double Taxation Convention apply to persons, including companies, who are resident of either Contracting State or both as defined by the Convention. Benefits under the Convention are only extended by one State to a resident of the other State and with respect to income arising in either State. Persons not so resident and sources of income not from within either State do not qualify for benefits.

All claims for double taxation reliefs or benefits must be within the scope of the terms of the relevant treaty and the Taxes Consolidation Act and, while there are not procedures specific to the Ireland-Morocco Convention, Revenue will challenge such claims that it has reason to believe are not within scope. Where a claim examined by a Revenue Officer does not have sufficient information, documentation, or the appropriate certification from the tax authority of the State of residence of the claimant, it will be rejected.

My Department is aware of the ongoing legal proceedings at an EU level regarding the territorial applicability of certain EU-Morocco agreements. The outcome of these proceedings is awaited and Ireland, together with our EU partners, will give careful consideration to the decision reached. My Department will continue to liaise with the Department of Foreign Affairs to ensure that the outcome adopted is consistent with Ireland’s long-held position that Western Sahara is a non-self-governing territory and that we support the United Nations Security Council Resolutions, which support the right to self-determination of the people of Western Sahara.