Patrick Costello (Dublin South Central, Green Party)
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114. To ask the Minister for Finance the steps his Department and the Revenue Commissioners take to ensure that the Convention for the Avoidance of Double Taxation between Ireland and Morocco does not allow claims from within the territory in Western Sahara, currently occupied by Morrocco, and which under European Union law is not considered part of Morrocco and must not be included in agreements with Morocco. [26021/24]

Michael McGrath (Cork South Central, Fianna Fail)
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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. I note the opinion provided by the Advocate-General in respect of those proceedings. My officials will continue to monitor the situation closely in advance of a ruling of the Court. Ireland, together with our EU partners, will give careful consideration to the judgment ultimately 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.