Publisher's Synopsis
A detailed and comprehensive commentary on Ireland's tax treaties, this work examines the issue of double taxation, the nature and purpose of tax treaties and what Ireland's tax treaties seek to achieve. Together with an annotation of the OECD Model Treaty, the authors provide the full text of all Ireland's tax agreements. Each treaty is fully annotated, and variations from the OECD model are highlighted and commented upon. Includes the treaties with Poland, Israel, Hungary and the Czech Republic.
