Income Tax (Double Taxation Relief) (Taxes on Income) (Ireland) Order, 2015

This Order may be cited by its stated title.

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Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 70 of 2015
Version: 25 Sept 2015
Language: en
Official source: View official record ↗

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About this statute

This Order may be cited by its stated title. The Agreement in the Schedule is declared to have effect in Zambia under section 74 of the Act. This Convention applies to taxes on income and capital gains imposed by each Contracting State. This provision treats certain taxes as income and capital gains taxes. This provision lists the existing taxes covered by the Convention in Zambia and Ireland.

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Provisions of Income Tax (Double Taxation Relief) (Taxes on Income) (Ireland) Order, 2015

Showing 110 of 110

1
This Order may be cited as the Income Tax (Double Taxation
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AI-assisted research summary: This Order may be cited by its stated title.

1. This Order may be cited as the Income Tax (Double Taxation Title Relief) (Taxes on Income) (Ireland) Order, 2015.
2
Section 2
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AI-assisted research summary: The Agreement in the Schedule is declared to have effect in Zambia under section 74 of the Act.

2. It is declared that the Agreement, the text of which is set out in the Schedule, being anAgreement relating to the relief from double taxation on the income made between the Government of the Republic of Zambia and the Government of Ireland shall have effect in Zambia in accordance with section seventy-four of the Act. Double taxation government SCHEDULE (Paragraph 2) CONVENTION BETWEEN THE REPUBLIC OF ZAMBIA AND IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS The Government of the Republic of Zambia and the Government of Ireland, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, have agreed as follows: ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101, Lusaka, Price K13.00 each 216 Statutory Instruments 25th September, 2015 ARTICLE 2 TAXES COVERED

Part

SCHEDULE

1
This Convention shall apply to taxes on income and capital gains
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AI-assisted research summary: This Convention applies to taxes on income and capital gains imposed by each Contracting State.

1. This Convention shall apply to taxes on income and capital gains imposed by each Contracting State, irrespective of the manner in which they are levied.
2
There shall be regarded as taxes on income and capital gains all taxes
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AI-assisted research summary: This provision treats certain taxes as income and capital gains taxes.

2. There shall be regarded as taxes on income and capital gains all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3
The existing taxes to which this Convention shall apply are
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AI-assisted research summary: This provision lists the existing taxes covered by the Convention in Zambia and Ireland.

3. The existing taxes to which this Convention shall apply are: (a) in the Republic of Zambia: as “Zambian tax”); and (b) in Ireland: the income tax. (hereinafter referred to (i) the income tax; (ii) the universal social charge; (ii) the corporation tax; and (iii) the capital gains tax (hereinafter referred to as “Irish tax”).
4
This Convention shall apply also to any identical or substantially similar
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AI-assisted research summary: The Convention also applies to later taxes that are identical or substantially similar to the existing taxes, and the competent authorities must notify each other of significant changes to their taxation laws.

4. This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws. ARTICLE 3 GENERAL DEFINITIONS
1
For the purposes of this Convention, unless the context otherwise
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AI-assisted research summary: This section defines key terms used in the Convention, including Zambia, Ireland, Contracting State, business, company, competent authority, enterprise, international traffic, national, and person.

1. For the purposes of this Convention, unless the context otherwise requires: (a) the term “Zambia” means the Republic of Zambia, or any area within which Zambia, in accordance with international law, may exercise sovereign right or jurisdiction; (b) the term “Ireland” includes any area outside the territorial waters of Ireland which has been or may hereinafter designated, under the laws of Ireland concerning the Exclusive Economic Zone and the Continental Shelf, as an area within which Ireland may exercise such sovereign rights and jurisdiction as are in conformity with international law; (c) the terms “a Contracting State” and “the other Contracting State” means Zambia or Ireland, as the context requires and the term “Contracting State” means Zambia and Ireland ; (d) the term “business” includes the performance of professional services and of other activities of an independent character; (e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the term “competent authority” means: 25th September, 2015 Statutory Instruments 217 (i) in Zambia, the Commissioner-General of the Zambia Revenue Authority or his authorised representative; and (ii) in Ireland, the Revenue Commissioners or their authorised representative; (g) the term “enterprise” applies to the carrying on of any business; (h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (i) the term “international traffic” means any transport by a ship, aircraft or rail or road transport vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft, rail or road transport vehicle is operated solely between places in the other Contracting State; (j) the term “national” in relation to a Contracting State, means: (i) any individual possessing the nationality or citizenship of that Contracting State; and (ii) any legal person or association deriving its status as such from the laws in force in that Contracting State; (k) the term “person” includes an individual, a company and any other body of persons.
2
As regards the application of this Convention at any time by a
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AI-assisted research summary: If a term is not defined in the Convention, it takes the meaning it has under that State’s tax law, unless the context requires otherwise.

2. As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4 RESIDENT
1
For the purposes of this Convention, the term “resident of a Contracting
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AI-assisted research summary: This provision defines “resident of a Contracting State” for the Convention.

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of that person’s domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.
2
Where by reason of the provisions of paragraph 1 an individual is a
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AI-assisted research summary: If an individual is treated as resident in both Contracting States, this provision sets a step-by-step tie-breaker for deciding which State the individual is deemed resident of.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then that individual’s status shall be determined as follows: (a) the individual shall be deemed to be resident only of the State in which a permanent home is available to the individual; if a permanent home is available to the individual in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); 218 Statutory Instruments 25th September, 2015 (b) if sole residence cannot be determined under the provisions of subparagraph (a), the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3
Where by reason of the provisions of paragraph 1 a person other than
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AI-assisted research summary: If a non-individual is resident in both Contracting States, it is treated as resident only in the State where its place of effective management is situated.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. ARTICLE 5 PERMANENT ESTABLISHMENT
1
For the purposes of this Convention,
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AI-assisted research summary: This provision defines “permanent establishment” as a fixed place of business through which an enterprise’s business is carried on wholly or partly.

1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2
The term “permanent establishment” includes especially
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AI-assisted research summary: “Permanent establishment” includes especially several listed places and resource-extraction sites.

2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources.
3
The term “permanent establishment” shall be deemed to include
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AI-assisted research summary: “Permanent establishment” includes certain sites, projects, services, individual service activity, and natural-resource exploration installations when the relevant activity lasts at least 183 days or more, depending on the paragraph.

3. The term “permanent establishment” shall be deemed to include: (a) a building site, a construction, assembly or installation project or any supervisory activity in connection with such site, project or activity, but only where such site, project or activity continues for a period of more than 183 days; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; (c) for an individual, the performing of services in a Contracting State by that individual, but only if the individual’s stay in that State, for the purpose of performing those services, is for a period or periods aggregating more than 183 days within any twelve month period commencing or ending in the fiscal year concerned. 25th September, 2015 Statutory Instruments 219 (d) an installation or structure used for the exploration for natural resources provided that the installation or structure continues for a period of not less than 183 days.
4
Notwithstanding the preceding provisions of this Article, the term
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AI-assisted research summary: Certain activities are not treated as a “permanent establishment” if they are carried on only for storage, display, delivery, purchasing, information collection, or other preparatory or auxiliary purposes.

4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5
Notwithstanding the provisions of paragraphs 1 and 2, where a person
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AI-assisted research summary: If a person acts for an enterprise and habitually has authority to conclude contracts in a Contracting State, the enterprise is treated as having a permanent establishment there, unless the person’s activities are limited to the kinds listed in paragraph 4.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6
An enterprise of a Contracting State shall not be deemed to have a
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AI-assisted research summary: An enterprise is generally not treated as having a permanent establishment in the other Contracting State just because it uses an independent broker or agent, if that person acts in the ordinary course of business.

6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, the agent will not be considered an agent of an independent status within the meaning of this paragraph.
7
The fact that a company which is a resident of a Contracting State
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AI-assisted research summary: Common ownership or business connections between companies in different Contracting States do not, by themselves, create a permanent establishment for either company.

7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 220 Statutory Instruments 25th September, 2015 ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY
1
Section 1
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AI-assisted research summary: The other Contracting State may tax income a resident of a Contracting State derives from immovable property in that State, including agriculture or forestry income.

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2
The term “immovable property” shall have the meaning which it has
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AI-assisted research summary: This provision defines “immovable property” by reference to the law of the state where the property is located, includes several listed related interests and items, and excludes certain vehicles and transport equipment.

2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3
The provisions of paragraph 1 shall apply to income derived from the
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AI-assisted research summary: Paragraph 1 applies to income from directly using, letting, or otherwise using immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of immovable property.
4
The provisions of paragraphs 1 and 3 shall also apply to the income
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AI-assisted research summary: The rules in paragraphs 1 and 3 also apply to an enterprise’s income from immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. ARTICLE 7 BUSINESS PROFITS
1
The profits of an enterprise of a Contracting State shall be taxable only
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AI-assisted research summary: Profits of an enterprise of a Contracting State are taxable only in that State unless it has a permanent establishment in the other Contracting State.

1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2
Subject to the provisions of paragraph 3, where an enterprise of a
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AI-assisted research summary: Profits must be attributed to a permanent establishment as if it were a separate enterprise, subject to paragraph 3.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3
Section 3
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AI-assisted research summary: Expenses incurred for a permanent establishment’s business may be deducted when calculating its profits.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere.
4
Section 4
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AI-assisted research summary: A Contracting State may use a customary apportionment method to determine profits taxed for a permanent establishment, if the result matches the Article’s principles.

4. In so far as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Artic 25th September, 2015 Statutory Instruments 221 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6
For the purposes of the preceding paragraphs, the profits to be attributed
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AI-assisted research summary: Profits attributed to a permanent establishment should be determined using the same method each year, unless there is a good and sufficient reason to change it.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7
Where profits include items of income or capital gains which are dealt
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AI-assisted research summary: If profits include income or capital gains covered separately by other Articles, this Article does not affect those other Articles.

7. Where profits include items of income or capital gains which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 INTERNATIONAL TRANSPORT
1
Profits of an enterprise of a Contracting State from the operation of
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AI-assisted research summary: Profits from operating ships, aircraft, or rail or road transport vehicles in international traffic are taxable only in the relevant Contracting State.

1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft or rail or road transport vehicles in international traffic shall be taxable only in that State.
2
For the purposes of this Article, profits from the operation of ships,
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AI-assisted research summary: This provision says what counts as profits from international transport operations for this Article.

2. For the purposes of this Article, profits from the operation of ships, aircraft or rail or road transport vehicles in international traffic shall include: (a) profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic; (b) profits derived from the rental or lease of rail or road transport vehicles; (c) profits derived from the use, rental or lease of containers, if such profits are incidental to the profits to which the provisions of paragraph 1 apply.
3
The provisions of paragraph 1 shall also apply to profits from the
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AI-assisted research summary: The rules in paragraph 1 also apply to profits from participation in a pool, joint business, or international operating agency.

3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. ARTICLE 9 ASSOCIATED ENTERPRISES
1
Where
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AI-assisted research summary: If related enterprises in different Contracting States deal on non-arm’s-length terms, profits that would have accrued may be added back and taxed.

1. Where: (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2
Where a Contracting State includes in the profits of an enterprise of
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AI-assisted research summary: If one Contracting State taxes profits that were also taxed in the other State, the other State must make an appropriate adjustment to the tax charged on those profits.

2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the 222 Statutory Instruments 25th September, 2015 firstmentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
3
The provisions of paragraph 2 shall not apply where judicial,
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AI-assisted research summary: Paragraph 2 does not apply if proceedings end in a final ruling that one of the enterprises is liable to penalty for fraud, gross negligence, or wilful default.

3. The provisions of paragraph 2 shall not apply where judicial, administrative or other legal proceedings have resulted in a final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises concerned is liable to penalty with respect to fraud, gross negligence or wilful default. ARTICLE 10 DIVIDENDS
1
Dividends paid by a company which is a resident of a Contracting State
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AI-assisted research summary: Dividends paid to a resident of the other Contracting State may be taxed in that other State.

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2
However, such dividends may also be taxed in the Contracting State of
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AI-assisted research summary: Dividends may also be taxed in the company’s state of residence, but the tax on a qualifying resident recipient’s dividends must not exceed 7.5% of the gross amount.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 7.5 per cent of the gross amount of the dividends. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3
The term “dividends” as used in this Article means income from shares,
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AI-assisted research summary: This provision defines “dividends” for this Article.

3. The term “dividends” as used in this Article means income from shares, or other rights, not being debtclaims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident.
4
The provisions of paragraphs 1 and 2 shall not apply if the beneficial
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AI-assisted research summary: The paragraph 1 and 2 dividend rules do not apply when the dividend owner meets the listed permanent-establishment conditions.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
5
Where a company which is a resident of a Contracting State derives
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AI-assisted research summary: A source State may not tax dividends or undistributed profits in the stated cross-border situation, subject to the listed exceptions.

5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 25th September, 2015 Statutory Instruments 223 ARTICLE 11 INTEREST
1
Section 1
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AI-assisted research summary: Interest paid to a resident of the other Contracting State may be taxed in that other State.

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2
However, such interest may also be taxed in the Contracting State in
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AI-assisted research summary: Interest may be taxed in the Contracting State where it arises, but if the beneficial owner is resident in the other Contracting State, the tax charged cannot exceed 10% of the gross interest.

2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3
Notwithstanding the provisions of paragraph 2, interest referred to
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AI-assisted research summary: Interest covered by paragraph 1 is taxable only in the resident recipient’s Contracting State if the beneficial owner is resident there and the payer fits listed government bodies or entities.

3. Notwithstanding the provisions of paragraph 2, interest referred to paragraph 1 shall be taxable only in the Contracting State shall of whch the recipient is a resident if the beneficial owner of the interest is a resident of that State and: (a) in the case of Zambia is: (i) the Government of Zambia; (ii) the Bank of Zambia; (iii) the National Pension Scheme Authority as long as its capital is wholly owned by the Government of Zambia; (iv) any financial institution wholly owned by the Government of Zambia as may be agreed from time to time between the competent authorities of the Contracting States; or (v) any agency wholly owned by Government, political sub- division, or local authority of Zambia. (b) in the case of Ireland is: (i) the Government of Ireland; (ii) the Central Bank of Ireland; (iii) the National Pension Reserve Fund as long as its capital is wholly owned by the Government of Ireland; (iv) any financial institution wholly owned by the Government of Ireland as may be agreed from time to time between the competent authorities of the Contracting States; or (v) any agency wholly owned by Government, political sub- division, or local authority of Ireland. The competent authorities of the Contracting States may determine by mutual agreement any other Government institution to which that paragraph shall apply.
4
The term “interest” as used in this Article means income from
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AI-assisted research summary: This provision defines “interest” as income from debt claims, including certain securities and bonds, and excludes late-payment penalty charges.

4. The term “interest” as used in this Article means income from debtclaims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from Government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purposes of this Article. 224 Statutory Instruments 25th September, 2015
5
The provisions of paragraphs 1 and 2 shall not apply if the beneficial
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AI-assisted research summary: Paragraphs 1 and 2 do not apply if the interest recipient is a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment there, and the debt claim is effectively connected with that permanent establishment.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein and the debt claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
6
Section 6
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AI-assisted research summary: Interest is treated as arising in a Contracting State if the payer is resident there, or in the State where a related permanent establishment is situated if the stated conditions are met.

6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
7
Where, by reason of a special relationship between the payer and the
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AI-assisted research summary: If related parties set an interest amount above the arm’s-length amount, Article 12 applies only to the arm’s-length amount.

7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES
1
Royalties arising in a Contracting State and paid to a resident of the
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AI-assisted research summary: Royalties paid from one Contracting State to a resident of the other Contracting State may be taxed in that other State.

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2
However, such royalties may also be taxed in the Contracting State in
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AI-assisted research summary: Royalties may be taxed in the state where they arise, but if the beneficial owner is resident in the other Contracting State, the tax cannot exceed 10% of the gross royalties.

2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3
The term “royalties” as used in this Article means payments of any
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AI-assisted research summary: This provision defines “royalties” as payments made for using, or the right to use, specified copyrights, patents, trade marks, designs, models, plans, secret formulas or processes, and related industrial, commercial or scientific information.

3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and recordings on tape or other media used for radio or television broadcasting or other means of reproduction or transmission), any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4
Notwithstanding the provisions of paragraphs 2, in the case of payment
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AI-assisted research summary: Royalties for certain intellectual property and related know-how are taxed at no more than 8% of the gross royalties, and the competent authorities may agree how to apply that limit.

4. Notwithstanding the provisions of paragraphs 2, in the case of payment of royalties in respect of any copyright of scientific work, any patent, trade mark, design or model, plan, secret formula or process of information concerning industrial, commercial or scientific experience, the tax charged shall not exceed 8 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 25th September, 2015 Statutory Instruments 225
5
The provisions of paragraphs 1, 2 and 4 shall not apply if the beneficial
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AI-assisted research summary: Paragraphs 1, 2, and 4 do not apply when the royalty owner is a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment there, and the royalty-related right or property is effectively connected to that permanent establishment.

5. The provisions of paragraphs 1, 2 and 4 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
6
Royalties shall be deemed to arise in a Contracting State when the
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AI-assisted research summary: Royalties are treated as arising in a Contracting State if the payer is resident there, or if the payer has a permanent establishment there and the royalties are connected with and borne by that establishment.

6. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment with which the right or property in respect of which the royalties are paid is effectively connected, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.
7
Where, by reason of a special relationship between the payer and the
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AI-assisted research summary: If royalties are inflated because of a special relationship, this Article applies only to the amount that would have been agreed without that relationship.

7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 CAPITAL GAINS
1
Gains derived by a resident of a Contracting State from the alienation
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AI-assisted research summary: A resident of a Contracting State may be taxed in the other State on gains from selling certain immovable property there.

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2
Gains from the alienation of movable property forming part of the
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AI-assisted research summary: Gains from selling movable property used in a permanent establishment in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
3
Gains derived by an enterprise of a Contracting State from the alienation
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AI-assisted research summary: Gains from selling certain transport assets or related movable property are taxable only in the stated State.

3. Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft or rail or road transport vehicles operated in international traffic or movable property pertaining to the operation of such ships, aircraft or rail or road transport vehicles, shall be taxable only in that State.
4
Gains derived by a resident of a Contracting State from the alienation
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AI-assisted research summary: A resident of a Contracting State may be taxed in the other State on gains from selling certain shares or interests tied mainly to immovable property in that other State.

4. Gains derived by a resident of a Contracting State from the alienation of — (a) shares, other than shares quoted on a recognised stock exchange, deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State; or (b) an interest in a partnership or trust deriving more than 50 per cent of its value directly or indirectly from immovable property situated in the other Contracting State; may be taxed in that other State. 226 Statutory Instruments 25th September, 2015
5
Gains from the alienation of any property other than that referred to in
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AI-assisted research summary: Gains from selling other property are taxable only in the Contracting State where the alienator is resident.

5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
6
The provision of paragraph 5 shall not affect the right of a Contracting
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AI-assisted research summary: Paragraph 5 does not limit a Contracting State’s right to tax gains from property sales in the specified cross-border residency situation.

6. The provision of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property. ARTICLE 14 INCOME FROM EMPLOYMENT
1
Subject to the provisions of Articles 15, 17 and 18, salaries, wages and
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AI-assisted research summary: Employment income of a resident of a Contracting State is taxable only in that State, unless the employment is exercised in the other Contracting State.

1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2
Notwithstanding the provisions of paragraph 1, remuneration derived
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AI-assisted research summary: Employment remuneration is taxable only in the first-mentioned State if the stated day-count, payer, and permanent-establishment conditions are met.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the firstmentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the fiscal year concerned, and (b) the remuneration is paid by or on behalf of an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
3
Notwithstanding the preceding provisions of this Article, remuneration
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AI-assisted research summary: Remuneration from employment on a ship or aircraft in international traffic may be taxed in the enterprise’s Contracting State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State. ARTICLE 15 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in that person’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 25th September, 2015 Statutory Instruments 227 ARTICLE 16 ENTERTAINERS AND SPORTSPERSONS
1
Notwithstanding the provisions of Articles 7 and 14, income derived
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AI-assisted research summary: Income earned by a resident entertainer or sports person from personal activities in the other Contracting State may be taxed in that other State.

1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sports person, from that person’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2
Where income in respect of personal activities exercised by an
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AI-assisted research summary: Income from an entertainer’s or sportsperson’s personal activities may be taxed in the Contracting State where the activities are performed, even if the income goes to another person.

2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that person’s capacity as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
3
Section 3
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AI-assisted research summary: A resident of one Contracting State may be exempt from tax in the other Contracting State for income from activities there if the visit is mainly supported by public funds or covered by a cultural agreement.

3. Income derived by a resident of a Contracting State from activities exercised in the other Contracting State as envisaged in paragraphs 1 and 2 shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the firstmentioned Contracting State, a political subdivision or a local authority thereof, or takes place under a cultural agreement or arrangement between the Governments of the Contracting States. ARTICLE 17 PENSIONS AND ANNUITIES
1
Subject to provisions of paragraph 2 of Article 18, pensions paid and
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AI-assisted research summary: Pensions, other remuneration for past employment, and annuities paid to a resident of a Contracting State are taxable only in that State, subject to paragraph 2 of Article 18.

1. Subject to provisions of paragraph 2 of Article 18, pensions paid and other remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State.
2
The term “annuity” means a stated sum payable periodically at stated
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AI-assisted research summary: This provision defines “annuity” as a stated sum paid periodically at stated times for life or for a specified or ascertainable period, in return for adequate and full consideration in money or money’s worth.

2. The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth. ARTICLE 18 GOVERNMENT SERVICE
1
(a) Salaries, wages and other similar remuneration paid, by a
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AI-assisted research summary: Salaries, wages, and similar remuneration paid for governmental functions are taxable only in the relevant State, with an exception for certain services performed in the other Contracting State.

1. (a) Salaries, wages and other similar remuneration paid, by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 228 Statutory Instruments 25th September, 2015
2
(a) Notwithstanding the provisions of paragraph 1, pensions and other
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AI-assisted research summary: Pensions and similar remuneration tied to government service are taxable only in the paying State, unless the recipient is a resident and national of the other Contracting State.

2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3
The provisions of Articles 14, 15, 16 and 17 shall apply to salaries,
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AI-assisted research summary: Articles 14 to 17 apply to certain remuneration connected with a business carried on by a Contracting State, political subdivision, or local authority; students and business apprentices meeting the stated conditions are exempt from tax in the firstmentioned State on qualifying payments from outside that State.

3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages, pensions and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. ARTICLE 19 STUDENTS AND BUSINESS APPRENTICES A student or business apprentice who is present in a Contracting State solely for the purpose of the students or business apprentice’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the firstmentioned State on payments received from outside that firstmentioned State for the purposes of the student or business apprentice’s maintenance, education or training. ARTICLE 20 PROFESSORS AND TEACHERS
1
Notwithstanding the provisions of Article 14, a professor or teacher
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AI-assisted research summary: A professor or teacher visiting a Contracting State for up to two years, only to teach or research at a qualifying educational institution, is exempt from tax on that remuneration if paid from outside that State.

1. Notwithstanding the provisions of Article 14, a professor or teacher who makes a visit to one of the Contracting States for a period for a period not exceeding two years from the date of first arrival in that State, solely for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the firstmentioned State, provided that such remuneration is derived by the professor or teacher from outside that State. An individual shall be entitled to the benefits of this Article only once.
2
The provisions of this Article shall not apply to income from research if
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AI-assisted research summary: This Article does not apply to income from research when the research is not in the public interest and is done mainly for the private benefit of a specific person or persons.

2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons. ARTICLE 21 MISCELLANEOUS RULES APPLICABLE TO CERTAIN OFFSHORE ACTIVITIES
1
The provisions of this Article shall apply notwithstanding any other
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AI-assisted research summary: This Article applies to offshore activities connected with exploring or exploiting seabed, subsoil, and related natural resources in a Contracting State, even if other Convention provisions say otherwise.

1. The provisions of this Article shall apply notwithstanding any other provision of this Convention where activities (in this Article called “relevant activities”) are carried on offshore in connection with the exploration or exploitation of the sea bed and subsoil and their natural resources situated in a Contracting State. 25th September, 2015 Statutory Instruments 229
2
An enterprise of a Contracting State which carries on relevant activities
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AI-assisted research summary: An enterprise of a Contracting State that carries on relevant activities in the other Contracting State is treated as carrying on business there through a permanent establishment, subject to paragraph 3.

2. An enterprise of a Contracting State which carries on relevant activities in the other Contracting State shall, subject to paragraph 3 of this Article, be deemed to be carrying on business in that other State through permanent establishment situated therein.
3
Relevant activities which are carried on by an enterprise of a Contracting
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AI-assisted research summary: Relevant activities carried on in the other Contracting State for no more than 30 days in any 12-month period do not count as a permanent establishment.

3. Relevant activities which are carried on by an enterprise of a Contracting State in the other Contracting State for a period or periods not exceeding in the aggregate 30 days within any period of twelve months shall not constitute the carrying on of business through a permanent establishment situated therein. For the purposes of this paragraph: (a) where an enterprise of a Contracting State carrying on relevant activities in the other Contracting State is associated with another enterprise carrying on substantially similar relevant activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, except to the extent that those activities are carried on at the same time as its own activities; (b) an enterprise shall be regarded as associated with another enterprise if one participates directly or indirectly in the management, control or capital of the other or if the same persons participate directly or indirectly in the management, control or capital of both enterprises.
4
Salaries, wages and similar remuneration derived by a resident of a
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AI-assisted research summary: Salaries, wages, and similar pay from certain employment may be taxed in the other Contracting State when the work is performed offshore there.

4. Salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment connected with relevant activities in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State.
5
Gains derived by a resident of a Contracting State from the alienation
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AI-assisted research summary: Gains from selling certain exploration/exploitation rights or related shares may be taxed in the other State.

5. Gains derived by a resident of a Contracting State from the alienation of: (a) exploration or exploitation rights; or (b) shares (or comparable instruments) deriving their value or the greater part of their value directly or indirectly from such rights, may be taxed in that other State. In this paragraph “exploration or exploitation rights” mean rights to assets to be produced by the exploration or exploitation of the seabed or subsoil or their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets. ARTICLE 22 OTHER INCOME

Part

part of their value directly or indirectly from such rights,

1
Section 1
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AI-assisted research summary: Income of a resident of a Contracting State, wherever it arises, is taxable only in that State unless it is covered by earlier Articles.

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
2
The provisions of paragraph 1 shall not apply to income, other than
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AI-assisted research summary: Paragraph 1 does not apply to certain income when the recipient is a resident of a Contracting State with a business carried on through a permanent establishment in the other Contracting State and the income is effectively connected to that establishment.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 230 Statutory Instruments 25th September, 2015 ARTICLE 23 ELIMINATION OF DOUBLE TAXATION
1
Double taxation shall be eliminated as follows
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AI-assisted research summary: The provision prevents double taxation by allowing certain foreign tax credits between Zambia and Ireland.

1. Double taxation shall be eliminated as follows: (a) in Zambia, where a resident of Zambia derives income from Ireland which may be taxed in Ireland in accordance with the provisions of this Convention, the amount of the Irish tax payable in respect of that income shall be allowed as a credit against Zambian tax imposed on that resident. The amount of credit, however, shall not exceed that part of Zambian tax which is appropriate to that income. (b) in Ireland, subject to the provisions of the laws of Ireland regarding the allowance as a credit against Irish tax of tax payable in a territory outside Ireland (which shall not affect the general principle hereof): (i) Zambian tax payable under the laws of Zambia and in accordance with this Convention, whether directly or by deduction, on profits, income or gains from sources within Zambia (excluding in the case of a dividend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Irish tax computed by reference to the same profits, income or gains by reference to which Zambian tax is computed; (ii) in the case of a dividend paid by a company which is a resident of Zambia to a company which is a resident of Ireland and which controls directly or indirectly 5 per cent or more of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Zambian tax creditable under the provision of subpargraph (b) (i)) Zambian tax payable by the company in respect of the profits out of which such dividend is paid.
2
For the purposes of paragraph 1, profits, income and capital gains owned
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AI-assisted research summary: For paragraph 1, certain profits, income, and capital gains are treated as arising from the other Contracting State.

2. For the purposes of paragraph 1, profits, income and capital gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention, shall be deemed to be derived from sources in that other Contracting State.
3
Section 3
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AI-assisted research summary: Income that is not taxed in a Contracting State may still be considered when setting the tax rate in that state.

3. Income which, in accordance with the provisions of this Convention is not subject to tax in a Contracting State, may be taken into account in determining the rate of tax to be imposed in that Contacting State. 25th September, 2015 Statutory Instruments 231 ARTICLE 24 NON DISCRIMINATION
1
Nationals of a Contracting State shall not be subjected in the other
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AI-assisted research summary: A Contracting State must not tax nationals of the other Contracting State more heavily than it taxes its own nationals in the same circumstances.

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not resident of one or both of the Contracting States.
2
The taxation on a permanent establishment which an enterprise of a
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AI-assisted research summary: Tax on a permanent establishment must be no less favourable than tax on local enterprises carrying on the same activities.

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
3
Except where, the provisions of paragraph 1 of Article 9, paragraph 7
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AI-assisted research summary: An enterprise of a Contracting State may deduct interest, royalties, and other disbursements paid to a resident of the other Contracting State when calculating taxable profits, unless specified Article 9, 11, or 12 exceptions apply.

3. Except where, the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, paragraph 7 of Article 12, apply, interest, royalties, and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first mentioned State.
4
Enterprises of a Contracting State, the capital of which is wholly or
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AI-assisted research summary: A Contracting State must not tax certain enterprises more heavily than similar local enterprises.

4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the firstmentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the firstmentioned State are or may be subjected.
5
The provisions of this Article shall , notwithstanding the provisions of
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AI-assisted research summary: This provision says the Article applies to taxes of every kind and description, despite Article 2.

5. The provisions of this Article shall , notwithstanding the provisions of Article 2, apply to taxes of every kind and description. ARTICLE 25 MUTUAL AGREEMENT PROCEDURE
1
Where a person considers that the actions of one or both of the
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AI-assisted research summary: A person may bring a tax case to the competent authority of the person’s state of residence, or in some cases to the state of nationality, if the person thinks the Contracting States’ actions cause taxation not in line with the Convention.

1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, present a case to the competent authority of the Contracting State of which the person is a resident or, if the case comes under paragraph 1 of Article 24, to that of the Contracting State of which the person is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention. 232 Statutory Instruments 25th September, 2015
2
The competent authority shall endeavour, if the objection appears to it
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AI-assisted research summary: The competent authority should try to settle a justified objection by mutual agreement with the other Contracting State’s competent authority.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3
The competent authorities of the Contracting States shall endeavour to
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AI-assisted research summary: The competent authorities of the Contracting States should try to resolve interpretation or application issues by mutual agreement, and they may consult each other to eliminate double taxation in cases not covered by the Convention.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention.
4
The competent authorities of the Contracting States may communicate
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AI-assisted research summary: The competent authorities of the Contracting States may communicate directly with each other to reach an agreement.

4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. ARTICLE 26 EXCHANGE OF INFORMATION
1
The competent authorities of the Contracting States shall exchange such
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AI-assisted research summary: The competent authorities of the Contracting States must exchange information that is foreseeably relevant for the Convention or for enforcing domestic tax laws.

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions in so far as the taxation thereunder is not contrary to this Convention. The exchange of information is not restricted by Articles 1 and 2.
2
Any information received under paragraph 1 by a Contracting State
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AI-assisted research summary: Information received by a Contracting State under paragraph 1 must be kept secret and disclosed only to specified persons or authorities; those recipients may use it only for the listed tax-related purposes.

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3
Section 3
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AI-assisted research summary: This section says paragraphs 1 and 2 must not be read as requiring a Contracting State to take certain administrative steps or disclose information in protected or unavailable categories.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy. 25th September, 2015 Statutory Instruments 233
4
Section 4
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AI-assisted research summary: When a Contracting State requests information under this Article, the other Contracting State must use its information-gathering measures to obtain it, subject to paragraph 3 limits.

4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5
Section 5
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AI-assisted research summary: A Contracting State must not refuse to supply information just because the information is held by a bank or similar holder, or because it relates to ownership interests.

5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. ARTICLE 27 ASSISTANCE IN RECOVERY
1
The Contracting States shall lend assistance to each other in the
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AI-assisted research summary: The Contracting States must help each other collect revenue claims.

1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and
2
The competent authorities of the Contracting States may by mutual agreement
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AI-assisted research summary: The competent authorities of the Contracting States may, by mutual agreement, decide how this Article is applied.

2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.
2
The term “revenue claim” as used in this Article means an amount
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AI-assisted research summary: This provision defines “revenue claim” as certain tax amounts owed, including related interest, administrative penalties, and collection or conservancy costs.

2. The term “revenue claim” as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.
3
When a revenue claim of a Contracting State is enforceable under the
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AI-assisted research summary: A competent authority in the other Contracting State must accept an enforceable revenue claim for collection on request, and that State must collect it as its own tax debt.

3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State.
4
When a revenue claim of a Contracting State is a claim in respect of
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AI-assisted research summary: A Contracting State’s revenue claim must be accepted by the other Contracting State’s competent authority for conservancy measures when requested.

4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the firstmentioned State or is owed by a person who has a right to prevent its collection.
5
Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim
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AI-assisted research summary: A revenue claim accepted for paragraph 3 or 4 is not subject to the usual time limits or priority rules in that State, and it also does not get priority under the other Contracting State’s laws.

5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 234 Statutory Instruments 25th September, 2015
6
Proceedings with respect to the existence, validity or the amount of a
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AI-assisted research summary: Proceedings about a Contracting State’s revenue claim cannot be brought before the courts or administrative bodies of the other Contracting State.

6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State.
7
Where, at any time after a request has been made by a Contracting
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AI-assisted research summary: If the revenue claim stops meeting the stated conditions, the firstmentioned State’s competent authority must promptly notify the other State, and the firstmentioned State must then suspend or withdraw its request if the other State chooses.

7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the firstmentioned State, the relevant revenue claim ceases to be: (a) in the case of a request under paragraph 3, a revenue claim of the firstmentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or (b) in the case of a request under paragraph 4, a revenue claim of the firstmentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection. the competent authority of the firstmentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the firstmentioned State shall either suspend or withdraw its request.
8
Section 8
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AI-assisted research summary: This provision says the Article must not be read as forcing a Contracting State to take certain administrative or assistance measures.

8. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public policy; (c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; (d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State; ARTICLE 28 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. ARTICLE 29 ENTRY INTO FORCE
1
Each of the Contracting States shall notify the other in writing through
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AI-assisted research summary: Each Contracting State must notify the other, in writing through diplomatic channels, when its required domestic procedures for the Convention’s entry into force are complete.

1. Each of the Contracting States shall notify the other in writing through diplomatic channels of the completion of the procedures required by their laws for the entry into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect: (a) in Zambia: 25th September, 2015 Statutory Instruments 235 (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the calendar year in which this Convention enters into force; (ii) in respect of other taxes, for taxable periods beginning on or after the first day of January next following the calendar year in which this Convention enters into force. (b) in Ireland: (i) in respect of income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January next following the calendar year in which this Convention enter into force: (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January next following the calendar year in which this Convention enters into force.
2
The Convention between the Government of Republic of Zambia and
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AI-assisted research summary: The old Zambia–Ireland double tax convention stops having effect when this convention becomes effective, and either country may end this convention after five years with six months’ prior notice.

2. The Convention between the Government of Republic of Zambia and the Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at London on 29 March 1971 shall cease to have effect from the dates on which this Convention becomes effective in accordance with paragraph 1 of this Article. ARTICLE 30 DURATION AND TERMINATION This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after five years from the date on which the Convention enters into force provided that at least six months prior written notice of termination has been given through diplomatic channels. In such event, this Convention shall cease to have effect: (a) in Zambia: (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following that in which the notice of termination is given; (ii) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year next following that in which the notice of termination is given. (b) in Ireland: (i) in respect of income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January of the year next following that in which the notice of termination is given; (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January of the year next following that in which the notice of termination is given. 236 Statutory Instruments 25th September, 2015 IN WITNESS WHEREOF signed this Convention. the undersigned, being duly authorised thereto, have Done at Lusaka, this 31st day of March, 2015, in two originals, both copies being equally authentic. ALEXANDER B. CHIKWANDA Minister of Finance For the Government of the Republic of Zambia FINBAR MICHEAL O’BRIEN Ambassador to Zambia For the Government of Ireland PROTOCOL At the signing of this Convention between the Republic of Zambia and Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect t Taxes on Income and Capital Gains, both sides have agreed upon the following provisions which shall form an integral part of the Convention:=
1
With reference to Article 4 (Resident)
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AI-assisted research summary: A CCF established in Ireland is not treated as a resident of Ireland for tax treaty benefits purposes, and it is treated as fiscally transparent for that purpose.

1. With reference to Article 4 (Resident) It is understood that a Common Contractual Fund (CCF) established in Ireland shall not be regarded as a resident of Ireland and shall be treated as fiscally transparent for the purposes of granting tax treaty benefits.
2
With reference to Article 5 (Permanent Establishment)
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AI-assisted research summary: For the 183-day time limit in Article 5(3)(d), an enterprise may be treated as carrying on the other enterprise’s activities if they are associated and the activities are substantially similar, except where the activities happen at the same time as its own.

2. With reference to Article 5 (Permanent Establishment) It is understood that for the purposes of determining the 183-day time limit in paragraph 3(d) of Article 5: (a) where an enterprise of a Contracting State carrying on activities in the other Contracting State is associated with another enterprise carrying on substantially similar activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, except to the extent that those activities are carried on at the same time as its own activities; (b) an enterprise shall be regarded as associated with another enterprise if one participates directly or indirectly in the management, control or capital of the other or if the same persons participate directly or indirectly in the management, control or capital of both enterprises.
3
With reference to Article 11 (interest)
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AI-assisted research summary: For Ireland, paragraph 3(b)(v) includes the National Treasury Management Agency and any body under its management.

3. With reference to Article 11 (interest) It is understood that in the case of Ireland, paragraph 3(b) (v) shall include the National Treasury Management Agency and any body under its management. 25th September, 2015 Statutory Instruments 237 IN WITNESS WHEREOF signed this Convention. the undersigned, being duly authorised thereto, have Done at Lusaka, this 31st day of March, 2015, in two originals, both copies being equally authentic. ALEXANDER B. CHIKWANDA Minister of Finance For the Government of the Republic of Zambia FINBAR MICHEAL O’BRIEN Ambassador to Zambia For the Government of Ireland LUSAKA 17th September, 2015 [MFB/6/8/28] EDGAR C. LUNGU, President 238 Statutory Instruments 25th September, 2015

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