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United Kingdom–Ireland 1976 Convention: official MLI synthesis

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Unreviewed · applicability unverifiedOfficial MLI synthesis

Contents

Article 1 · Personal Scope

Article 2 · Taxes Covered

Article 3 · General Definitions

Article 4 · Fiscal Domicile

Article 5 · Permanent Establishment

Article 6 · Limitation of Relief

Article 7 · Income From Immovable Property

Article 8 · Business Profits

Article 9 · Shipping and Air Transport

Article 10 · Associated Enterprises

Article 11 · Dividends

Article 12 · Interest

Article 13 · Royalties

Article 14 · Capital Gains

Article 14A · Charities and Superannuation Schemes: Additional Provisions

Article 15 · Employments

Article 16 · Artistes and Athletes

Article 17 · Pensions

Article 17A · Pension Scheme Contributions

Article 18 · Government Service

Article 19 · Students

Article 20 · Income Not Expressly Mentioned

Article 21 · Elimination of Double Taxation

Article 22 · Personal Allowances

Article 23 · Non-Discrimination

Article 24 · Mutual Agreement Procedure

Article 25 · Exchange of Information

Article 26 · Diplomatic and Consular Officials

Article 27 · Territorial Extension

Article 28 · Entry Into Force

Article 29 · Termination