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

The Irish Revenue Commissioners June 3 posted online a synthesized text 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 force June 1, 2020. The MLI applies from: 1) Jan. 1, 2021, for withholding taxes; and 2) Dec. 1, 2020, 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, 06/03/22]

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View Index. View Synthesized Text of Ireland-Portugal DTA and Protocol, MLI. ...