Tax Data

Thursday, 20 March 2025

Questions (252)

Pearse Doherty

Question:

252. Deputy Pearse Doherty asked the Minister for Finance to provide an exhaustive list of the State’s double taxation treaties; and if he will make a statement on the matter. [13159/25]

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Written answers

Tax treaties allow for the smooth and regulated taxation of international business and investment activities. Ireland’s longstanding tax treaty policy has been to expand, maintain, and enhance its network to remove barriers and facilitate trade and investment opportunities between Ireland and partner jurisdictions. They provide greater certainty and fairness for taxpayers regarding their tax obligations in foreign jurisdictions and are key to the prevention of double taxation. Furthermore, they provide for dispute resolution mechanisms and exchange of taxpayer information to enhance tax transparency.

In June 2022, the Department of Finance published Ireland’s tax treaty policy statement. The published policy statement sets out the broad parameters of Ireland’s policy based on two central themes – consideration for Ireland’s economy and trade and recognition that different considerations apply to tax treaties with developing countries. The statement identifies key priority areas for the coming years to ensure the continued expansion and enhancement of our tax treaty network.

Ireland’s tax treaty network is extensive; Ireland has signed 78 tax treaties, of which 75 are currently in effect. Ireland has tax treaties with all EU Member States and all OECD member countries, bar the two newest members (Colombia and Costa Rica ).

The table at the following link sets out the full list of treaties as requested:

Tax Treaty Table