• Ireland - Panama
    Tax Treaty Enters Into Force


    The Ireland - Panama Income Tax Treaty entered into force on 19 December 2013.

    The provisions of the treaty will apply from 1 January 2013.

    In accordance with the new treaty the following withholding taxes will apply:

    • Dividends: 5% withholding tax on dividends.

    • Interest:
      • 0% if the interest is paid (i) in relation to the sale on credit of merchandise or equipment to an enterprise of a Contracting State, or (ii) to a pension fund established in the other Contracting State to provide benefits under pension arrangements recognized for tax purposes in that other Contracting State.
      • 5% in all other cases.

    • Royalties: 5% withholding tax on interest.
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