Ireland has published the Order (S.I. No. 459 of 2019) for the ratification of the new income and capital tax with the Netherlands. The treaty, signed 13 June 2019 ({News-2019-07-22/T/4-previous coverage}), will enter into force on the last day of the month following the month in which the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the new treaty will replace the 1969 tax treaty between the two countries. However, a 12-month transition period applies where a person may elect to continue to apply provisions...