author_orbitax
Orbitax

Share This Article

Ireland Publishes Synthesized Text of Tax Treaty with Saudi Arabia as Impacted by BEPS MLI

08 November 2022

|

Treaty Development

|

Ireland-Saudi Arabia

Irish Revenue has published the synthesized text of the tax treaty with Saudi Arabia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2011 Ireland-Saudi Arabia tax treaty: in Ireland and the Kingdom of Saudi Arabia with respect to taxes withheld at source on amounts...