Ireland
A. Progress in the implementation of the minimum standard
Ireland has 73 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty of those agreements comply with the minimum standard.
Ireland signed the MLI in 2017 and deposited its instrument of ratification on 29 January 2019. The MLI entered into force for Ireland on 1 May 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Ireland has not listed its agreement with Germany under the MLI but has signed a bilateral complying instrument with respect to that agreement. The bilateral complying instruments with respect to the agreements with the Netherlands and Switzerland both started to take effect in January 2021.
Ireland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Ireland is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).