The protocol to the 1993 income tax treaty between Denmark and Ireland entered in to force on 23 December 2014, and applies from 1 January 2015.

The protocol, signed 22 July 2014, is the first to amend the treaty and adjusts the wording of the article on Methods For Elimination Of Double Taxation in the case of Denmark. The change is meant to ensure that Danish citizens who work with Irish air…