Competent Authority AgreementCompetent Authority Agreement • September 28th, 2016
Contract Type FiledSeptember 28th, 2016The Competent Authorities of Ireland and Switzerland enter into the following agreement concerning the correct application of paragraph 3 of Article 3 of the Convention between Ireland and Switzerland for the avoidance of double taxation with respect to taxes on income and capital (the "Convention"). The Competent Authority Agreement is entered into under paragraph 3 of Article 25 (Mutual Agreement Procedure) of the Convention.