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TAX CONVENTION WITH IRELAND GENERAL ... - IRS tax forms

TAX CONVENTION WITH IRELANDGENERAL EFFECTIVE DATE UNDER ARTICLE 29: 1 JANUARY 1998 TABLE OF ARTICLESA rticle 1---------------------------------Genera l ScopeArticle 2 --------------------------------Taxes CoveredArticle 3 -------------------------------- GENERAL DefinitionsArticle 4 --------------------------------Residenc eArticle 5 --------------------------------Permanen t EstablishmentArticle 6 --------------------------------Income from Removable (Real Property)Article 7 --------------------------------Business ProfitsArticle 8 --------------------------------Shipping and Air TransportArticle 9 --------------------------------Associat ed EnterprisesArticle 10 -------------------------------Dividends Article 11 -------------------------------InterestA rticle 12 -------------------------------Royalties Article 13 -------------------------------Capital GainsArticle 14--------------------------------Indepe ndent Personal ServicesArticle 15 -------------------------------Dependent Personal ServicesArticle 16 -------------------------------Directors FeesArticle 17 -------------------------------Artistes and SportsmenArticle 18 -------------------------------Pensions, Social Security, Annuities, Alimony and Child SupportArticle 19 ------------------------------Government ServiceArticle 20 ------------------------------Students and TraineesArticle 21.

Jan 01, 1998 · The Protocol, which states that it is an integral part of the Convention, elaborates on the meaning of certain terms used in the Convention. The exchange of notes provides further clarification and will constitute an agreement that will enter …

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