278. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will suspend Ireland’s double taxation agreement with Israel. [54683/26]

A double taxation treaty is an international agreement entered into between two States and is governed by public international law and specifically by the Vienna Convention on the Law of Treaties (“Vienna Convention”). The Vienna Convention codified existing norms of customary international law. Ireland accepts the principles of international law under Article 29.3 of the Constitution; Article 29.6 of the Constitution provides that the Oireachtas determines how international agreements are brought into domestic law.

Section 826 of the Taxes Consolidation Act of 1997 gives Ireland’s double taxation treaties legal effect under domestic legislation.

In negotiating double taxation treaties, Ireland, as a member of the Organisation for Economic Cooperation and Development (OECD), uses the OECD Model Tax Convention (MTC), adapting it, as appropriate, to Ireland’s domestic requirements.

Article 32 of the OECD MTC relates to “Termination” and provides that a double taxation treaty shall remain in force until terminated by a Contracting State.

It is Ireland’s policy to include such a termination provision in its double taxation treaties. While the specific text may vary from treaty to treaty, in general terms, the “Termination” Article provides that either Contracting State may terminate the treaty at any time after five years from the date on which the treaty enters into force, provided that at least six months prior written notice of termination has been given through diplomatic channels.

These “Termination” Articles are prescriptive in setting out when a treaty can be terminated and the date from which such a termination will take effect. To the extent that a treaty is terminated, it cannot be revived without a full renegotiation.

While a “Termination” Article is a standard element of both the OECD’s and UN’s model tax conventions, neither model provides for the suspension of a treaty. Therefore, Ireland’s double taxation treaties do not provide for suspension of the treaty by either Contracting State. This includes the double tax agreement signed with the State of Israel in November 1995.

It is also worth noting that the provisions of the Double Taxation Treaty between Ireland and Israel do not apply to territories occupied by Israel since 1967.  An individual will not be treated as a resident of Israel for the purposes of the Treaty by virtue of their residing in occupied territories nor will a company be treated as resident in Israel by virtue of its being established in occupied territories. Similarly, for the purposes of the Treaty, income arising in Israel does not include income from sources within occupied territories. Such circumstances are not within the scope of the Treaty. There is no entitlement to benefits under the terms of the Treaty by virtue of such circumstances involving individuals residing, or companies established, in occupied territories nor with respect to income from sources within those territories.

Ireland will continue to press for appropriate EU action in response to egregious Israeli breaches of human rights and democratic principles in the occupied Palestinian territory. In addition to our advocacy for an EU ban on trade with Israeli settlements, I have repeatedly called for the suspension of the EU-Israel Association Agreement, or at a minimum the suspension of the trade elements of the Agreement. Ireland has consistently supported consideration of additional sanctions, including proposals brought forward by the Commission President in September 2025 concerning extremist Israeli ministers, and believes that further measures are required.

In parallel, at a national level, the Government has progressed the Israeli Settlements in the Occupied Palestinian Territory (Prohibition of Importation of Goods) Bill, 2026, through all stages of the Oireachtas.