Ireland has 73 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Ireland signed the MLI in 2017, listing 70 tax agreements.1 The MLI entered into force for Ireland on 1 May 2019.

Ireland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect. Several agreements are expected to become compliant with the minimum standard by the end of 2019.

Ireland also signed bilateral complying instruments with respect to two of its agreements, the agreements with the Netherlands and Switzerland.

Ireland indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreement with Germany.

No jurisdiction has raised any concerns about their agreements with Ireland.


← 1. In total, Ireland listed 71 agreements under the MLI, one of which (the agreement with Ghana*) is not yet in force.

← 2. For its agreements listed under the MLI, Ireland is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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