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> All tax treaties and agreements between countries (including intra-EU) are bilateral country to country agreements. That is completely wrong on multiple leve
by realityking 2y ago
> All tax treaties and agreements between countries (including intra-EU) are bilateral country to country agreements.
That is completely wrong on multiple levels.
- You’re likely thinking of the double taxation treaties that follow the OECD model convention. These hardly get refreshed every 7 years. The German/Irish one is from 1962, the French/Irish one is from 1966, and the UK/Irish one from 1976.
- The OECD’s BEPS multilateral tax treaty has now 85 state parties, including Ireland
- There are other example of multilateral tax treaties, e.g. the Nordic countries have a multilateral double taxation treaty
- There’s plenty of EU legislation around taxation covering predominantly VAT and excise duties bit also such details as the tax treatment of moving personal property between member countries or how royalty payments between associated companies are treated
- piltdownman 2y agoTBF VAT is its own special category which I'd omitted so I'll give you that. OECD BEPs isn't a tax treaty per se, its a Multilateral Convention to Implement Tax Treaty Related Measures. Re: the Nordic treaty, Norway and Iceland aren't in the EU. > The German/Irish one is from 1962 Correct. Here's the 1962 version https://www.revenue.ie/en/tax-professionals/documents/double-taxation-treaties/g/germany-1962.pdf https://www.revenue.ie/en/tax-professionals/documents/double... and here are the last three UPDATED versions https://www.revenue.ie/en/tax-professionals/documents/double-taxation-treaties/g/germany-protocol-2021.pdf https://www.revenue.ie/en/tax-professionals/documents/double... https://www.revenue.ie/en/tax-professionals/documents/double-taxation-treaties/g/germany-protocol-2014.pdf https://www.revenue.ie/en/tax-professionals/documents/double... https://www.revenue.ie/en/tax-professionals/documents/double-taxation-treaties/g/germany-protocol-2010.pdf https://www.revenue.ie/en/tax-professionals/documents/double...