author_orbitax
Orbitax

Share This Article

Ireland Publishes Synthesized Text of Tax Treaty with Cyprus, the Czech Republic, and Latvia as Impacted by BEPS MLI

31 December 2020

|

Treaty Development

|

Ireland-Cyprus-Czech Rep-Latvia

Irish Revenue has published the synthesized text of Ireland's tax treaties with Cyprus, the Czech Republic, and Latvia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1968 Ireland-Cyprus tax treaty: In Ireland and Cyprus with respect to taxes withheld at source on amounts paid...