Ireland has signed comprehensive double taxation agreements with over 70 countries, of which 64 are in effect.

It should be noted that a range of Irish domestic law exemptions from Irish tax are available immediately once the treaty is signed.

Ireland signed a new treaty with Thailand on 4 November 2013. This will come into force once the procedures required by law in each country have been completed.

The Ireland/Ukraine double tax agreement signed in April 2013 will be effective from 1 January 2014 following the recent completion of the ratification process by the Ukrainian Cabinet and the Irish Cabinet.

Negotiations for new agreements with Azerbaijan, Jordan and Tunisia are at various stages while negotiations are on-going for the revision of existing agreements with Pakistan and the Netherlands.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.