Review, source scope and evidence

Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language.

Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5).

Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.

Original PDF SHA-256: cb0eafbd040330600bb8c68e415d95c7360a5f9eebf1ddf2a25157b0705e3e7c

Source identity and available body

Edition: de-ireland-2011-base
Class: Original publication, not synthesized or consolidated
Source: BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration)
Scope: 26 physical pages; 34 articles in each of DE and EN; all 8 protocol sections and joint declaration; closing and signers retained
Native spans: 3033
Paragraph groups: {'de': 125, 'en': 125}
Authentic languages: German and English, both available; no third language declared
Exact official URL (inert): https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Irland/2011-11-07-Irland-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=2

Source links are physical-page references, not legal paragraph alignment or human verification.

Complete source components

The full native page views retain preamble, law, headings, article body, numbered paragraphs, closing formula, signature labels and names, protocol and publisher notices. The integral protocol has eight numbered sections on pages22–25. The separate joint declaration and its signature block occupy page26. Three ordinal superscript spans are retained in source position; all source spans are assigned exactly once in the full physical source.

Conservation checks account for every native span and painted glyph. Shared names and running notices are retained once in the complete physical source view. The logo and consent-law separator remain in the unchanged facsimile and page renders. No OCR, wording repair or translation. Only source-proved blank glyph CMap mappings change U+0007 to U+0020 in a separate derivative. Original retained unchanged; all26 page-render pairs are identical. Native line breaks, span whitespace, hyphens and punctuation remain intact; coordinate word gaps are separately recorded.

Review, source scope and evidence

Source identity and available body

Complete source components

Sealed source evidence

Physical pages