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Department of the Treasury Technical Explanation of the Convention between theGovernment of the United States of America and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Incom

机译:美利坚合众国政府与爱尔兰政府关于避免双重征税和防止对税收的财政规避的财政部财政部技术解释

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摘要

This is a technical explanation of the Convention between the United States andIreland and the Protocol signed in July 28, 1997 (the Convention and Protocol). References are made to the Convention between the Government of the United States of America and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evaluation with Respect to Taxes on Income, signed on September 13, 1949 (the 'prior Convention'). The Convention replaces the prior convention.

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