Policy & Resources Committee - P.2022/25
The States are asked to decide:-
Whether, after consideration of the Policy Letter entitled "Revision of the Double Taxation Arrangement made with Ireland", dated 29 March 2022, they are of the opinion:-
1. To declare that:
(a) the "Protocol between the States of Guernsey and Ireland amending the Agreement of 26 March 2009 for Affording relief from Double Taxation with respect to Certain Income of Individuals and Establishing a Mutual Agreement procedure in Connection with the Adjustment of Profits of Associated Enterprises", signed on 8 December 2021, has been made with the government of another territory with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of those territories; and
(b) it is expedient that the double taxation agreement that Guernsey has with Ireland, signed on 26 March 2009, as amended by the said Protocol, should have effect, with the consequence that that Agreement, as so amended, shall have effect in relation to income tax in accordance with section 172(1) of the Income Tax Law, notwithstanding anything contained in the Income Tax Law, or any other enactment.
