Ireland Tax Agency Posts Synthesized Text of DTA With Romania

The Irish Revenue Commissioners May 1 posted a synthesized text of the 1999 DTA with Romania, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force June 1, 2022. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; 2) taxable periods beginning on or after Oct. 5, 2023, for all other taxes in Ireland; and 3) taxable periods beginning on or after Jan. 1, 2024, for all other taxes in Romania. The synthesized text is to facilitate the application of the MLI but isn’t a source ...