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Double Tax Agreements

The Role of Double Tax Agreements

Ireland

1986 Agreement

Status: In force
Signed: 19 September 1986
In force: 29 September 1988
Effective: In New Zealand: From the income year beginning 1 April 1989.
In Ireland: Income tax and capital gains tax, from year of assessment beginning 6 April 1989; corporation tax, from any financial year beginning 1 January 1989. (refer Article 29)
Legislation: Double Taxation Relief (Ireland) Order 1988

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