114. Deputy Patrick Costello asked the Minister for Finance the steps his Department and the Revenue Commissioners take to ensure that the Convention for the Avoidance of Double Taxation between Ireland and Morocco does not allow claims from within the territory in Western Sahara, currently occupied by Morrocco, and which under European Union law is not considered part of Morrocco and must not be included in agreements with Morocco. [26021/24]

Summary

114. Deputy Patrick Costello asked the Minister for Finance the steps his Department and the Revenue Commissioners take to ensure that the Convention for the Avoidance of Double Taxation between Ireland and Morocco does not allow claims from within the territory in Western Sahara, currently occupied by Morrocco, and which under European Union law is not considered part of Morrocco and must not be included in agreements with Morocco. [26021/24]

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• International Agreements

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