522. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance further to the position that Ireland currently maintains only two bilateral conventions for the relief of double taxation of Capital Acquisitions Tax, namely those with the United Kingdom and the United States, his Department's assessment of how this compares with the inheritance and gift tax treaty networks maintained by other EU member states; whether any analysis has been undertaken of the implications for Irish-resident beneficiaries of inheritances arising in other member states; and if he will make a statement on the matter. [41605/26]

Summary

522. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance further to the position that Ireland currently maintains only two bilateral conventions for the relief of double taxation of Capital Acquisitions Tax, namely those with the United Kingdom and the United States, his Department's assessment of how this compares with the inheritance and gift tax treaty networks maintained by other EU member states; whether any analysis has been undertaken of the implications for Irish-resident beneficiaries of inheritances arising in other member states; and if he will make a statement on the matter. [41605/26]

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