The Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1976
The Convention with the Republic of Ireland scheduled to this Order replaces Agreements made in 1926 and 1949, and amending agreements. Under it shipping and air transport profits, certain trading profits not arising through a permanent establishment, interest, royalties, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying Government only. Certain payments made to visiting students are (subject to certain conditions) to be exempt in the country visited.