Ireland has 73 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty of those agreements comply with the minimum standard.

Ireland signed the MLI in 2017 and deposited its instrument of ratification on 29 January 2019. The MLI entered into force for Ireland on 1 May 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

Ireland has not listed its agreement with Germany under the MLI but has signed a bilateral complying instrument with respect to that agreement. The bilateral complying instruments with respect to the agreements with the Netherlands and Switzerland both started to take effect in January 2021.

Ireland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

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

← 1. 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).

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at