Ireland / United States · English
Ireland–US 1997 convention and integral protocol
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Contents
ARTICLE 3 · General Definitions
ARTICLE 5 · Permanent Establishment
ARTICLE 6 · Income from Immovable Property (Real Property)
ARTICLE 8 · Shipping and Air Transport
ARTICLE 9 · Associated Enterprises
ARTICLE 14 · Independent Personal Services
ARTICLE 15 · Dependent Personal Services
ARTICLE 17 · Artistes and Sportsmen
ARTICLE 18 · Pensions, Social Security, Annuities, Alimony and Child Support
ARTICLE 19 · Government Service
ARTICLE 20 · Students and Trainees
ARTICLE 21 · Offshore Exploration and Exploitation Activities
ARTICLE 23 · Limitation on Benefits
ARTICLE 24 · Relief from Double Taxation
ARTICLE 25 · Non-Discrimination
ARTICLE 26 · Mutual Agreement Procedure
ARTICLE 27 · Exchange of Information and Administrative Assistance