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Ireland Ratifies Pending Protocols to Tax Treaties with Guernsey and the Isle of Man

03 November 2022

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Treaty Development

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Ireland-Guernsey-Isle Of Man

Ireland has published the orders for the ratification of the pending protocols to the 2009 income tax treaty with Guernsey and the 2008 income tax treaty with the Isle of Man: Double Taxation Relief (Taxes on Income) (Guernsey) Order 2022 Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2022 The protocols, signed 8 December 2021 and 18 November 2021, respectively, are the first to amend the treaties and include updates to the preambles and MAP articles, as well as the addition of Entitlement to Benefits articles. The protocol to the Guernsey treaty will enter into force once the...