Ireland has signed comprehensive double taxation agreements with 68 countries of which 61 are in effect. Since the start of 2012 new agreements have taken effect with Albania, Bosnia & Herzegovina, Hong Kong, Montenegro, and Morocco.

In addition a new agreement with Armenia will be effective from 1 January 2013. A new agreement replacing the existing agreement with Germany came into force on 28 November 2012 and will be effective from 1 January 2013.

A protocol to the existing Ireland - South Africa double tax treaty came into force earlier this year and will apply from 1 January 2013. Articles III and IV of the protocol dealing with dividend withholding tax rates and tax rates for permanent establishments in South Africa respectively have been effective since April.