HMRC publish synthesised text of the Multilateral Instrument and the Ireland-UK Double Tax Convention
Released 12 August 2019
HMRC have published synthesised text of the Multilateral Instrument (MLI) and the 1976 Ireland-UK Double Taxation Convention.
The 1976 Ireland-UK Double Taxation Convention has been modified by the MLI. The modifications are effective for:
•taxes withheld at source on amounts paid or credited to non-residents from 1 January 2020;
•corporation tax from 1 April 2020;
•income tax and capital gains tax from 6 April 2020;
•all other taxes levied by Ireland for taxable periods beginning on or after 1 November 2019.
View the synthesised text at Ireland: tax treaties.