The new income and capital tax treaty between Ireland and the Netherlands entered into force on 29 February 2020. The treaty, signed 13 June 2019, replaces the 1969 tax treaty between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge, corporation tax, and capital gains tax. It covers Dutch income tax, wages tax, corporation tax, and dividend tax. Residence The treaty includes the provision that if a company is a resident of both Contracting States, its residence for the purpose of the treaty will be determined by mutual agreement between the competent authorities, having regard...