Ireland Tax Agency Posts Synthesized Text of DTA, Protocol With Malaysia

The Irish Revenue Commissioners Sept. 26 posted online a synthesized text of the 1998 DTA and 2009 protocol with Malaysia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force June 1, 2021. The MLI applies from: 1) Jan. 1, 2022, for withholding taxes; and 2) Dec. 1, 2021, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Ireland, Revenue Commissioners, 09/26/22]

Reference: View Synthesized Text of Ireland-Malaysia DTA and Protocol, MLI. View Announcement. ...