Ireland's Tax Treaty Policy Statement

The Minister for Finance has today (Monday 27 June 2022) published Ireland’s Tax Treaty Policy Statement.

This policy statement, which has been approved by Government, was developed following a public consultation with interested stakeholders and in coordination with other relevant Government Departments.

The policy statement has two main aspects;

1. To formalise the existing policy of maintaining and enhancing the network of double tax agreements to provide for continued economic prosperity, including through the creation of a priority list of potential partners.

2. A specific policy approach for least developed countries. Ireland’s tax treaty policy with least developed countries will adhere to a series core principles which include a policy rule to not approach a least developed country. Where Ireland is approached an analysis will be carried out to ensure that any treaty will be economically beneficial for both treaty partners, and be cognisant of the specific needs of partner countries.

This delivers on the commitment to publish a treaty policy statement contained in the Update to Ireland’s Corporation Tax Roadmap which was published in January 2021.