Verdrag tussen het Koninkrijk der Nederlanden en Ierland tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en vermogenswinsten en het voorkomen van het ontduiken en ontwijken van belasting

The Government of the Kingdom of the Netherlands

and

the Government of Ireland,

Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,

Intending to conclude a new Convention for the elimination of double taxation with respect to taxes on income and capital gains without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States),