Ирландия: ответы с источниками

75 (подписано 78)

Соглашений в силе

«78 countries; 75 are in effect. The agreements cover direct taxes, which in the case of Ireland are: Income Tax Universal Social Charge Corporation Tax Capital Gains Tax. The following is a summary of the work underway to expand and enhance Ireland’s DTA network: Ireland and Oman signed a DTA on 30 May 2024. The DTA came into force on 18 December 2024. Its provisions began to take effect on 1 January 2025. Ireland and Liechtenstein signed a DTA on 30 October 2024. The Protocol to the existing DTA between Ireland and Jersey entered into force on 16 May 2025. Its provisions began to take effect on 1 January 2026. Ireland and Kosovo signed a DTA on 25 June 2021. The DTA came into force on 24 February 2022. Its provisions be»

Источник: revenue.ie · копия источника от 2026-10-03

75 действующих налоговых соглашений

«78 countries; 75 are in effect. The agreements cover direct taxes, which in the case of Ireland are: Income Tax Universal Social Charge Corporation Tax Capital Gains Tax. The following is a summary of the work underway to expand and enhance Ireland’s DTA network: Ireland and Oman signed a DTA on 30 May 2024. The DTA came into force on 18 December 2024. Its provisions began to take effect on 1 January 2025. Ireland and Liechtenstein signed a DTA on 30 October 2024. The Protocol to the existing DTA between Ireland and Jersey entered into force on 16 May 2025. Its provisions began to take effect on 1 January 2026. Ireland and Kosovo signed a DTA on 25 June 2021. The DTA came into force on 24 February 2022. Its provisions be»

Источник: revenue.ie · копия источника от 2026-10-03

Резидент, если центральное управление и контроль — в Ирландии

Инкорпорирована за рубежом

«on or after 1 January 2015. This will apply unless it is treated as a tax resident company in another country under a Double Taxation Agreement . If a company was incorporated before 1 January 2015, there is a transition period up to 31 December 2020. From this date, a company will be deemed to be tax resident unless it is tax resident in another country under a Double Taxation Agreement. There is an exception to this rule if, after 31 December 2014, a company has both: a change of ownership and a major change in the nature and conduct of the business. In these circumstances, the company will be tax resident from the date of the change in ownership. Before these rules were introduced, the central management and contr»

Источник: revenue.ie · копия источника от 2026-10-03

«Double Taxation Agreement . If a company was incorporated before 1 January 2015, there is a transition period up to 31 December 2020. From this date, a company will be deemed to be tax resident unless it is tax resident in another country under a Double Taxation Agreement. There is an exception to this rule if, after 31 December 2014, a company has both: a change of ownership and a major change in the nature and conduct of the business. In these circumstances, the company will be tax resident from the date of the change in ownership. Before these rules were introduced, the central management and control rule was used to decide if a company was resident. A company was regarded as resident if its central management an»

Источник: revenue.ie · копия источника от 2026-10-03

«central management and control rule was used to decide if a company was resident. A company was regarded as resident if its central management and control was performed in Ireland. This was the case whether the company was incorporated in Ireland or not. This rule will continue to apply, on a transitional basis, to Irish companies that were incorporated before 1 January 2015. Rules for companies that are not incorporated in Ireland The central management and control rule applies to foreign incorporated companies. If a company is incorporated in a foreign country and is centrally managed and controlled in Ireland, it is resident in Ireland for tax purposes. The central management and control test Revenue will consider the»

Источник: revenue.ie · копия источника от 2026-10-03

«31 December 2020. From this date, a company will be deemed to be tax resident unless it is tax resident in another country under a Double Taxation Agreement. There is an exception to this rule if, after 31 December 2014, a company has both: a change of ownership and a major change in the nature and conduct of the business. In these circumstances, the company will be tax resident from the date of the change in ownership. Before these rules were introduced, the central management and control rule was used to decide if a company was resident. A company was regarded as resident if its central management and control was performed in Ireland. This was the case whether the company was incorporated in Ireland or no»

Источник: revenue.ie · копия источника от 2026-10-03