Ireland’s tax treaty with Zambia and protocols to tax treaties with Germany and Luxembourg have entered into force and effect, Irish Tax and Customs has announced.
All three agreements entered into effect on January 1. Ireland’s tax treaty with Zambia, signed March 31, 2015, entered into force on December 23, 2015; a protocol to the Germany/Ireland tax treaty, signed December 3, 2014, entered into force December 30, 2015; and a protocol to the Luxembourg/Ireland tax treaty, signed May 27, 2014, entered into force on December 11, 2015.
Ireland also announced that on December 21, 2015, it ratified a tax treaties with Ethiopia and Pakistan, signed on November 3, 2014, and April 16, 2015, respectively. These treaties are not yet in force.
Negotiations for a tax treaty with Kazakhstan have been completed, and an agreement is expected to be signed shortly, the Irish government said. The government previously announced completion of negotiations for a tax treaty with Azerbaijan and Turkmenistan, and for a protocol to a tax treaty with Mexico.
The government also announced is negotiating a new tax treaty with South Africa.
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