ARTICLE 24.1. If a State established in a Contracting State considers that the acts of one or both Contracting States will result or will result in taxation which has not complied with this Convention, it may, notwithstanding the remedies provided for by the national laws of those States, conduct the competent authority of the Contracting State in which it resides. The aim of this article is to comprehensively present the risks associated with the taxation and double taxation of staff who take a long time in the UK. It aims to give an idea of the compliance obligations that arise from staff when working in two countries. It is designed as an overview of the general position and traders must take into account the exact status of certain employees in consultation with their accountants and tax advisors. Under the United Kingdom`s Irish Double Taxation Convention, natural persons may escape taxation in the country where the employment is carried out, provided that they meet four of the following four conditions ARTICLE 4.-1. For the purposes of this Convention, the concept of „resident in a Contracting State“ means, subject to paragraphs 2 and 3 of this Article, any person: who, under the law of that State, is taxable by reason of his domicile, domicile, registered office, place of administration or other criterion of a similar nature; The concept does not include a natural person who is taxable in that State Party only if he obtains income from sources in that State Party. The terms `resident of the United Kingdom` and `resident of the Republic of Ireland` must be interpreted accordingly. It is possible that a person is considered to be resident in both countries under their respective tax laws. In this case, the rules of the contract define the country in which that person is considered to be established for the purposes of the contract. Under the United Kingdom Double Taxation Convention in Ireland, a person is considered to be resident in only one of the two countries under the following rules if he is a national of both Contracting States or of one of the two States Parties, the competent authorities of the States Parties shall decide by mutual agreement on the matter. The double taxation agreement of the United Kingdom of Ireland, which, to the extent applicable, may terminate the relevant provisions of the United Kingdom or Ireland to the extent defined. Desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion in the taxation of income and capital gains, ARTICLE 23.-1.
Nationals of a Contracting State may not be subject in the other Contracting State to any taxation or requirement associated therein, other than taxation and related requirements, the nationals of that other State of which may be subject or subject to the same circumstances. 3. The competent authorities of the States Parties shall endeavour to eliminate, by mutual agreement, any difficulty or doubt as to the interpretation or application of the Convention. . . .