in Ireland. (i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires; (ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.
Appears in 3 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
in Ireland. (i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January next following the date on year in which the period specified in the said notice of termination expiresthis Agreement enters into force;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on year in which the period specified in the said notice of termination expiresthis Agreement enters into force.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
in Ireland. (i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year immediately following the date on year in which the period specified in the said notice of termination expires;this Agreement enters into force; and
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January in the calendar year immediately following the date on year in which the period specified in the said notice of termination expiresthis Agreement enters into force.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income and Capital Gains Tax Agreement
in Ireland. (i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January following the date on which the period specified in the said notice of termination expirescalendar year next following that in which this Convention enters into force;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.calendar year next following that in which this 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) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year following the date on that in which the period specified in the said notice of termination expiresConvention enters into force;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January in the calendar year following the date on that in which the period specified in the said notice of termination expiresConvention enters into force.
Appears in 2 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
in Ireland. (ii ) as respects in respect of income tax, capital gains tax and the universal social charge and capital gains taxcharge, for any year of assessment beginning on or after the first day of January in the calendar year next following the date on that in which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.; and
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
in Ireland. (i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Ireland. (i) as respects income tax, the universal social charge Universal Social Charge and capital gains tax, for any year of assessment beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.;
Appears in 1 contract
in Ireland. (i) as respects income tax, the universal social charge Universal Social Charge and capital gains tax, for any year of assessment beginning on or after the first day of January following the date on which the period specified in the said notice of termination expirescalendar year next following that in which this Convention enters into force;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.calendar year next following that in which this Convention enters into force;
Appears in 1 contract
