Overview
Steptoe partner Amanda Varma authored an article titled “US and Ireland Commence Tax Treaty Renegotiation: What Could Change” for MNE Tax. The article, published August 31, identifies provisions the United States is likely interested in updating by focusing on key differences between the current US-Ireland tax treaty, signed and ratified in 1997 and revised in 1999, and the 2016 US Model, which is the baseline text used by the US Department of Treasury when negotiating tax treaties.
