According to an update from Irish Revenue, the new income and capital tax treaty with Zambia has entered into force. The treaty, signed 31 March 2015, replaces the 1971 income tax treaty between the two countries.
Taxes Covered
The treaty covers Irish income tax, universal social charge, corporation tax and capital gains tax. It covers Zambian income tax.
Permanent Establishment
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise …