The Irish Revenue Commissioners June 3 posted on-line a synthesized textual content of the 1993 DTA and 2005 protocol with Portugal and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into power June 1, 2020. The MLI applies from: 1) Jan. 1, 2021, for withholding taxes; and a pair of) Dec. 1, 2020, for all different taxes. The synthesized textual content is to facilitate the appliance of the MLI however isn’t a supply of regulation. [Ireland, Revenue Commissioners, 06/03/22]
Reference:
View Index. View Synthesized Text of Ireland-Portugal DTA and Protocol, MLI. …
Ireland Tax Agency Posts Synthesized Text of DTA, Protocol With Portugal & More Latest News Update
Ireland Tax Agency Posts Synthesized Text of DTA, Protocol With Portugal & More Live News
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