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.
in Ireland. (i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax; (hereinafter referred to as “Irish tax”).
in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April 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.
in Ireland. (i) as respects income tax (including sur-tax), for any year of assessment beginning on or after the 6th April, 1962;
(ii) as respect corporation profits tax, for any accounting period beginning on or after the 1st April, 1962, and for the unexpired portion of any accounting period current at that date.
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.
in Ireland. (i) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year in which the Agreement entered into force;
(ii) in the case of other taxes, in respect of taxes levied for any assessment period beginning on or after the first day of January of the calendar year in which the Agreement entered into force;
in Ireland. (i) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which notice of termination is given;
(ii) in the case of other taxes, in respect of taxes levied for any assessment period beginning on or after the first day of January of the calendar year next following that in which notice of termination is given;
in Ireland the income tax (including sur-tax) and the corporation profits tax (hereinafter referred to as “Irish tax”).
in Ireland. 1. the income tax;
2. the corporation tax; and
in Ireland. Subject to the provisions of the laws of Ireland regarding the allowance as a credit against Irish tax of tax payable in a territory outside Ireland (which shall not affect the general principle hereof) –
(a) Albanian tax payable under the laws of Albania and in accordance with this Agreement, whether directly or by deduction, on profits, income or gains from sources within Albania (excluding in the case of a dividend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Irish tax computed by reference to the same profits, income or gains by reference to which Albanian tax is computed;
(b) in the case of a dividend paid by a company which is a resident of Albania to a company which is a resident of Ireland and which controls directly or indirectly 5 per cent or more of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Albanian tax creditable under the provisions of subparagraph (a) of this paragraph) Albanian tax payable by the company in respect of the profits out of which such dividend is paid.
