{
  "citation": "BGBl. 2025 II Nr. 107",
  "currentness_verified": false,
  "dates": {
    "application_basis": "roster-I.1; general table date, not universal tax-specific start",
    "article_entry_statements": [
      "28. November 2012",
      "30. Dezember 2015",
      "30. Dezember 2021"
    ],
    "consent_law_date": null,
    "consolidated_version_effective_since": "2021-12-30",
    "consolidation_notice_date": "2025-03-31",
    "gazette_publication": "2025-04-10",
    "general_tax_application_from": "2013-01-01",
    "roster_application_note": "Last column is general application, not entry into force. Raw multi-instrument row retained.",
    "roster_printed_dates": [
      "30.03.2011",
      "01.01.2013",
      "03.12.2014",
      "01.01.2016",
      "19.01.2021",
      "01.01.2022",
      "31.03.2025"
    ],
    "signature": "2011-03-30",
    "signature_basis": "law/header and closing when present; OCR evidence is provisional, not human-verified",
    "signature_present_verbatim_in_roster": true,
    "treaty_entry_basis": "cached-official-article (Ireland also consolidation header)",
    "treaty_entry_into_force": "2012-11-28"
  },
  "edition_label": "de-ireland-2025-consolidated",
  "external_readers": {},
  "id": "de-ireland-2025-consolidated",
  "indexed_legal_publication_permitted": false,
  "kind": "PDF-only source edition",
  "languages": [],
  "legacy_routes": [],
  "metadata_language": "en",
  "notes": [
    "No article reader has been admitted for these exact source bytes.",
    "Currentness and amendment completeness remain unverified.",
    "Unreviewed",
    "Missing-amendment chain / currentness not verified",
    "Not an operative-law representation"
  ],
  "origin": "retained source adapter",
  "pair": "DE-IE",
  "pair_name": "Germany / Ireland",
  "pinned_record": {
    "adapter_kind": "pdf-only",
    "authentic_languages_recorded": [
      "de",
      "en"
    ],
    "citation": "BGBl. 2025 II Nr. 107",
    "dates": {
      "application_basis": "roster-I.1; general table date, not universal tax-specific start",
      "article_entry_statements": [
        "28. November 2012",
        "30. Dezember 2015",
        "30. Dezember 2021"
      ],
      "consent_law_date": null,
      "consolidated_version_effective_since": "2021-12-30",
      "consolidation_notice_date": "2025-03-31",
      "gazette_publication": "2025-04-10",
      "general_tax_application_from": "2013-01-01",
      "roster_application_note": "Last column is general application, not entry into force. Raw multi-instrument row retained.",
      "roster_printed_dates": [
        "30.03.2011",
        "01.01.2013",
        "03.12.2014",
        "01.01.2016",
        "19.01.2021",
        "01.01.2022",
        "31.03.2025"
      ],
      "signature": "2011-03-30",
      "signature_basis": "law/header and closing when present; OCR evidence is provisional, not human-verified",
      "signature_present_verbatim_in_roster": true,
      "treaty_entry_basis": "cached-official-article (Ireland also consolidation header)",
      "treaty_entry_into_force": "2012-11-28"
    },
    "dates_evidence": "Existing bounded source triage, not qualified legal/currentness review",
    "id": "de-ireland-2025-consolidated",
    "labels": [
      "PDF-only adapter (existing baseline; not a new reader)",
      "Unreviewed",
      "Missing-amendment chain / currentness not verified",
      "Not an operative-law representation"
    ],
    "manifest_path": "data/editions/de-ireland-2025-consolidated.json",
    "manifest_sha256": "a0076a520ccb65c75cc20a0910243e6ef742eb82babf4df57d42b68cbaa6f041",
    "official_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Irland/2025-04-10-Irland-Abkommen-DBA-Bekanntmachung.pdf?__blob=publicationFile&v=3",
    "pair_id": "DE-IE",
    "pair_name": "Germany–Ireland",
    "pdf_path": "adapters/de-ireland-2025-consolidated/original.pdf",
    "reader_ready": false,
    "relationships": [
      {
        "included_in_pinned_source": true,
        "kind": "protocol-material-in-pinned-PDF",
        "limit": "Signature/integral protocol is distinct from subsequently amending protocol.",
        "pdf_pages_with_protocol_heading": [
          23
        ]
      },
      {
        "entry_into_force": "2015-12-30",
        "evidence": [
          "header"
        ],
        "included_in_pinned_source": true,
        "kind": "included-amending-protocol",
        "signature_date": "2014-12-03"
      },
      {
        "entry_into_force": "2021-12-30",
        "evidence": [
          "header"
        ],
        "included_in_pinned_source": true,
        "kind": "included-amending-protocol",
        "signature_date": "2021-01-19"
      }
    ],
    "route": "pairs/de-ie/index.html",
    "source_page_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Irland/2011-03-03-Irland-Abkommen-DBA.html",
    "source_sha256": "8494d419f6857400136c44017646d3871e8ea9b07c80002fe83021dc473c9258"
  },
  "public_release_permitted": false,
  "reader_ready": false,
  "recorded_authentic_languages": [
    "de",
    "en"
  ],
  "review": "Unreviewed; qualified human review pending",
  "review_preview_release_permitted": true,
  "sources": [
    {
      "label": "Original PDF",
      "origin": "private",
      "path": "/adapters/de-ireland-2025-consolidated/original.pdf",
      "sha256": "8494d419f6857400136c44017646d3871e8ea9b07c80002fe83021dc473c9258",
      "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Irland/2025-04-10-Irland-Abkommen-DBA-Bekanntmachung.pdf?__blob=publicationFile&v=3"
    }
  ],
  "supplements": {},
  "texts": {},
  "title": "ireland 2025 consolidated"
}