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 year in which this 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 year in which this Agreement enters into force.
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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 next following the year date on which the period specified in which this Agreement enters into forcethe 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 year date on which the period specified in which this Agreement enters into forcethe 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 in the calendar year following the year that in which this Agreement the Convention enters into force;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next in the calendar year following the year that in which this Agreement the Convention enters into force.
Appears in 2 contracts
Samples: 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 in the calendar year immediately following the year in which this Agreement enters into force;; and
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next in the calendar year immediately following the year in which this 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 in the calendar year next following the year that in which this Agreement Convention 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 next following the year that 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) 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 year date on which the period specified in which this Agreement enters into forcethe 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 year date on which the period specified in which this Agreement enters into force.the said notice of termination expires;
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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 in the calendar year immediately following the year in which this 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 year in which this Agreement enters into force.; and
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in Ireland. (i) 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 year that in which this Agreement enters into force;; and
(ii) as respects in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the year that in which this Agreement enters into force.
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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 in the calendar year next following the year that in which this Agreement Convention 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 next following the year that in which this Agreement Convention enters into force.;
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