Dáil Éireann Debate, Wednesday - 5 February 2025
261. Deputy Mairéad Farrell asked the Minister for Finance if he will provide the full list of bilateral double tax treaties that Ireland shares with other jurisdictions, in tabular form; and if he will make a statement on the matter. [2544/25]
Amharc ar fhreagraTax treaties allow for the smooth and regulated taxation of international/trans-national business and investment activities. Ireland’s longstanding tax treaty policy has been to expand, maintain, and enhance Ireland’s tax treaty 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 they 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 treaty base 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 below sets out the full list of treaties as requested.
|
DTAs in effect as of January 2025 (75) |
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|
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Albania |
Ethiopia |
Luxembourg |
Saudi Arabia |
|
Armenia |
Finland |
Macedonia |
Serbia |
|
Australia |
France |
Malaysia |
Singapore |
|
Austria |
Germany |
Malta |
Slovak Republic |
|
Bahrain |
Georgia |
Mexico |
Slovenia |
|
Belarus |
Greece |
Moldova |
South Africa |
|
Belgium |
Hong Kong |
Montenegro |
Spain |
|
Bosnia Herzegovina |
Hungary |
Morocco |
Sweden |
|
Botswana |
Iceland |
Netherlands |
Switzerland |
|
Bulgaria |
India |
New Zealand |
Thailand |
|
Canada |
Israel |
Norway |
Turkey |
|
Chile |
Italy |
Oman |
United Arab Emirates |
|
China |
Japan |
Pakistan |
Ukraine |
|
Croatia |
Kazakhstan |
Panama |
United Kingdom |
|
Cyprus |
Korea (Republic of) |
Poland |
United States |
|
Czech Republic |
Kosovo |
Portugal |
Uzbekistan |
|
Denmark |
Kuwait |
Qatar |
Vietnam |
|
Egypt |
Latvia |
Romania |
Zambia |
|
Estonia |
Lithuania |
Russia |
|
|
DTAs signed but not yet in effect (3) |
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|
|
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Ghana |
Kenya |
Liechtenstein |
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