The amending protocol to the 2009 tax treaty between Ireland and Jersey was signed on 23 November 2023. The protocol is the first to amend the treaty and includes the following changes The preamble is replaced in line with BEPS standards Article 3 (Definitions) is updated with respect to the meaning of the terms "Ireland" and "Jersey"; Article 9 (Mutual Agreement Procedure) is updated, including that cases may be presented to the competent authority of either Contracting Party; Article 9A (Entitlement to Benefits) is inserted, providing that a benefit under the treaty shall not be granted in respect of an...