Ireland has 74 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty-eight of those agreements comply with the minimum standard.
Ireland signed the MLI in 2017 and deposited its instrument of ratification on 29 January 2019. The MLI entered into force for Ireland on 1 May 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Ireland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1