Ireland has issued Statutory Instrument (S.I.) No. 306/2019 of 5 July 2019, that includes regulations for the purpose of giving effect to Council Directive (EU) 2017/1852 of 10 October 2017 on dispute resolution. The Directive comprises rules to ensure effective resolution of disputes relating to the interpretation and application of bilateral Double tax avoidance agreements and the Union Arbitration Convention, and specially, disputes leading to double taxation.
The regulations included in S.I. No. 306/2019 came into effect on 1 July 2019 and apply to a complaint submitted on or after the coming into operation of the regulations relating to a question in dispute involving income or capital earned in a tax year commencing on or after 1 January 2018.
