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Ireland Publishes Synthesized Texts of Tax Treaties with New Zealand, Norway, the Slovak Republic, and South Korea

04 January 2021

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Treaty Development

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Ireland-New Zealand-Norway-Slovak Republic-Korea, Rep of

Irish Revenue has published the synthesized texts of Ireland's tax treaties with New Zealand, Norway, the Slovak Republic, and South Korea 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 1986 Ireland-New Zealand tax treaty: In Ireland and New Zealand with respect to taxes withheld...