On 31 March 2015, officials from Ireland and Zambia signed an income and capital tax treaty. Once in force and effective, the treaty will replace the 1971 income tax treaty between the two countries, which is currently in force.
Taxes Covered
The treaty covers Irish income tax, universal social charge, corporation tax and capital gains tax. It covers Zambian income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterpris…