Synthesised Text of the Ireland/UK Double Tax Treaty from UK Revenue

As part of the OECD’s BEPS project of international corporate tax reform, the MLI (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) seeks to modify bilateral double tax treaties on a multilateral basis to counteract treaty misuse that results in base erosion and profit shifting. Signatory jurisdictions such as Ireland and the UK (and currently 87 other jurisdictions) have agreed to have their nominated double tax treaties modified by the MLI to the extent that a counterpart signatory jurisdiction has made the same choice in the MLI. Without synthesised texts, working out whether and how a tax treaty has been amended can be a cumbersome exercise. Not so now for the Ireland/UK treaty...

Prepared in consultation with the Irish Revenue Commissioners, a similar publication by the Irish Revenue can be expected shortly.


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