Brendan Smith
Question:327. Deputy Brendan Smith asked the Tánaiste and Minister for Finance to outline the proposals to establish a double taxation agreement with Barbados. [68733/26]
View answerTuesday, 29 September 2026
Questions (327)
Written answers
Ireland's long-standing policy has been to expand, maintain, and enhance Ireland's tax treaty network to remove barriers and facilitate trade. Ireland has signed 78 comprehensive tax treaties, of which 75 are currently in effect. Ireland remains open to assess all option to develop its tax treaty network further in that context.
Ireland published a Tax Treaty Policy Statement (https://assets.gov.ie/static/documents/irelands-tax-treaty-policy-statement.pdf) in 2022 and the statement formalises the policy of maintaining and enhancing the network of double tax agreements to provide for continued economic prosperity. The statement also provides the criteria for the creation of a priority list of potential partners.
Priority A jurisdictions for Ireland are the members of the G20. Priority B is to have tax treaties in place with all current OECD member countries and accession countries, as well as EU accession countries. Priority C is to modernise Ireland’s older tax treaties which may not be fully in line with recent treaties and current international norms.
These criteria assist in identifying and prioritising future tax treaty negotiations generally. It is Irish policy that the status of any current or future double tax treaty negotiations remain strictly confidential. Therefore, I am unfortunately unable to update you on the specific status of any current negotiation, or the possible timeframe of any future negotiation.