Common use of in Ireland Clause in Contracts

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January in the calendar year next following that in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st January in the calendar year next following that in which this Agreement enters into force.

Appears in 4 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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in Ireland. (i) in respect of income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in which this Agreement enters into force.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement enters into forcethe notice has been given; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into force.the notice has been given;

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of the income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this Agreement Convention enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in which this Agreement Convention enters into force.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement the Convention enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement the Convention enters into force.;

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement the Convention enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement the Convention enters into force.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

in Ireland. (i1) in respect of income tax tax, the income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement Convention enters into force; (ii2) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement Convention enters into force.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this Agreement the Convention enters into force;; and (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in which this Agreement the Convention enters into force.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of the income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement enters into forcethe notice of termination is given; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into forcethe notice of termination is given.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of i. as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement the Convention enters into force; (ii) in respect of . as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement the Convention enters into force.

Appears in 1 contract

Samples: Double Taxation Treaty

in Ireland. (i) in respect of as respects income tax tax, the income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in of the calendar year next following that in which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in of the calendar year next following that in which this Agreement Convention enters into force.;

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into forcethe notice is given.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this Agreement enters into forcethe notice is given; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in which this Agreement enters into forcethe notice is given.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that in the date on which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement Convention enters into force.;

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the calendar year in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into force.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of or assessment beginning on or after the 1st January sixth day of April in the calendar year next following that in the date on which this Agreement enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into force.;

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects the income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this Agreement Convention enters into force;; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in which this Agreement Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of i. as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in the date on which this Agreement Convention enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st January in the calendar year next following that in which this Agreement enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January in the calendar year sixth day of April next following that in the date on which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i1) in respect of income tax tax, the income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the expiry of the period of five years in which this Agreement enters into forcethe notice is given; (ii2) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the expiry of the period of five years in which this Agreement enters into force.the notice is given;

Appears in 1 contract

Samples: Double Taxation Agreement

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial fiscal year beginning on or after 1st the first day of January in the calendar year next following that in which this Agreement Convention enters into force.;

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January in of the calendar year next following that the year in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st January in of the calendar year next following that the year in which this Agreement enters into force.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of i. as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in the date on which this Agreement Convention enters into force; (ii) in respect of . as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in the date on which this Agreement Convention enters into force.;

Appears in 1 contract

Samples: Double Taxation Treaty

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement Convention enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January 6 April in the calendar year next following that in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st first day of January in the calendar year next following that in which this Agreement enters into force.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into force.;

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January 6 April in the calendar year next immediately following that in which this Agreement enters into force;such notice is given; and (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st 1 January in the calendar year next immediately following that in which this Agreement enters into force.such notice is given;

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect the case of income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement enters into force; (ii) in respect the case of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into force.;

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement the Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement the Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, tax for any year of assessment beginning on or after the 1st January 6 April in the calendar year next immediately following that in which this Agreement enters into force;such exchange takes place; and (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st 1 January in the calendar year next immediately following that in which this Agreement enters into force.such exchange takes place;

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects the income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in which this Agreement Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st January in the calendar year next following that in which this Agreement enters into force.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that in the date on which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January in the calendar year next following that in which this Agreement enters into forcethe notice is given; (ii) in respect of corporation tax, for any financial year beginning on or after 1st January in the calendar year next following that in which this Agreement enters into forcethe notice is given.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January in the calendar year sixth day of April next following that in the date on which this Agreement the Convention enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in the date on which this Agreement the Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into force.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the calendar year in which this Agreement enters into force; 1 Amendments: Substituted by X.X. 00 xx 0000, Xxx. 0. (iixx) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into force.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that in which this Agreement Convention enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st January the first day of January, in the calendar year next following that in which this Agreement Convention enters into force.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement enters into forcethe notice is given; (ii) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into forcethe notice is given.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains

in Ireland. (( i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January sixth day of April in the calendar year next following that the year in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year beginning on or after 1st January in the calendar year next following that in which this Agreement enters into force.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st 1 January in the calendar year next following that the year in which this Agreement enters into forcethe later notice is given; (ii) in respect of corporation tax, for any financial year beginning on or after 1st 1 January in the calendar year next following that the year in which this Agreement enters into forcethe notice is given.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st January in sixth day of April of the calendar year next following that in the date on which this Agreement enters into force; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in of the calendar year next following that the year in which this Agreement enters into force.;

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

in Ireland. (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st 1 January in the calendar year next following that the year in which this Agreement enters into forcethe notice is given; (ii) in respect of corporation tax, for any financial year beginning on or after 1st 1 January in the calendar year next following that the year in which this Agreement enters into forcethe notice is given.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

in Ireland. (i1) in respect of income tax tax, the income levy and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that in which this the Agreement enters into force; (ii2) in respect of corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that in which this the Agreement enters into force.;

Appears in 1 contract

Samples: Double Taxation Agreement

in Ireland. (i) in respect of as respects income tax and capital gains tax, for any year of assessment beginning on or after the 1st first day of January in the calendar year next following that the year in which this Agreement enters into forcethe notice has been given; (ii) in respect of as respects corporation tax, for any financial year beginning on or after 1st the first day of January in the calendar year next following that the year in which this Agreement enters into forcethe notice has been given.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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