Nationality and artists’ tax relief
The Minister said limiting creative-work tax relief to Irish nationals would conflict with international tax conventions and EEC obligations against nationality discrimination.
asked the Minister for Finance if he will consider confining the tax remission in respect of creative artistic work to persons who have Irish nationality.
Comment on this
Legislation on the lines suggested by the Deputy would, apart from any other consideration be in conflict with our international double taxation conventions all of which include an article forbidding discrimination for tax purposes on the grounds of nationality. Such legislation would also be contrary to our EEC obligations. The Deputy will recall that article 7 of the Treaty of Rome provides that, within the field of application of the treaty, any discrimination on the grounds of nationality shall be prohibited.
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