Ireland's double taxation agreements with Albania, Hong Kong and Montenegro are effective from 1 January 2012.
In addition, a new agreement with Egypt was signed on 9 April 2012, a new agreement to replace the existing agreement with Germany was signed on 30 March 2011, and a protocol to the existing agreement with Switzerland was signed on 26 January 2012. The legal procedures to bring these agreements into force are currently being followed.
Ireland now has comprehensive double tax treaties in place with 66 countries, of which 59 are in effect.
According to the Revenue Commissioners, new agreements with Qatar, Thailand, Ukraine and Uzbekistan are expected to be signed shortly. Negotiations for new agreements with Argentina, Azerbaijan and Tunisia are at various stages, and there are plans to initiate negotiations for new agreements with other countries during the course of 2012.
The full text of Irish agreements can be accessed at www.revenue.ie