He added: „Ireland has a wide network of global double taxation conventions. The agreements relate to direct taxes which, in the case of Ireland, are income tax, corporation tax and capital gains tax. We are always striving to expand our network of tax treaties and update existing treaties to reflect developments in international trade and international tax transactions. „d) If the person is a national of the two States Parties or one of those States Parties, the competent authorities of the States Parties resolve the matter by mutual agreement. 3. The competent authorities of the contracting states endeavour to resolve by mutual agreement any difficulty or doubt about the interpretation or application of this convention. They can also agree on the elimination of double taxation in cases not provided for by this convention. CONSIDERING that, by Section 826 (1) (modified by Section 35 of the Finance Act 2007 (11 of 2007) of the Taxes Consolidation Act 1997 (No. 39 of 1997), that if the government states in the decision that the agreements set out in the order were concluded with the government of an out-of-state jurisdiction with respect to the exemption from double taxation of income tax with respect to income tax. , corporate tax on taxable income and profits, capital gains tax or taxes of a similar nature, collected by state or jurisdictional laws, and, in the case of taxes or descriptions of any kind imposed by state or by the laws of that territory.

, with regard to the exchange of information for the prevention and detection of tax evasion or the granting of tax relief under this legislation to persons who are settled in the state for tax purposes, and that these provisions should be binding, and that the injunction issued in Part 1 of Schedule 24A should be referred to the Tax Consolidation Act 1997 , so that the scheme, subject to Section 826 of this Act, is not applicable, as if such a provision were a law of the Oireachtas on the date and date of the registration of a reference to the The market for Part 1 of Schedule 24A would be as follows: Ireland has entered into comprehensive double taxation agreements with 73 countries.