Desiring to conclude a Protocol amending the Convention signed in Dublin on 2 June 1976 between the Parties for the avoidance of double taxation and the prevention of tax evasion on the Convention signed before the tax legislation on income and capital gains, as amended by the Protocols signed at Dublin on 28 October 1976 and at London on 7 November 1994 (hereinafter referred to as `the Convention`), If the eea coordinated social security rules do not apply and there is no applicable social security agreement, the position will be defined in accordance with the national law of each country concerned. The OECD is an organisation of developed countries whose objective is to develop world trade and maintain stability. The OECD has published a Model Double Taxation Convention which forms the basis of most double taxation treaties between Western countries. It will also have to look at the double taxation treaty between countries, as it will tell it where to tax different sources of income. If the other country is a country with which the United Kingdom has a social security agreement, the position shall be defined in accordance with this Agreement. This Regulation gives force of res judicata to the Protocol with the United Kingdom of Great Britain and Northern Ireland, which is on the list. The Minutes will be on the 2nd Convention between Ireland and the United Kingdom, signed at Dublin on 6 June 1976, for the avoidance of double taxation by reason of income and capital gains on transfer as amended (previously amended by the Protocols of 28 October 1976 and 7 November 1994). If the other country is located within the European Economic Area (EEA), for example. B if a person lives in the Republic of Ireland but works in Northern Ireland, you must first determine whether you fall within the scope of the Withdrawal Agreement of the United Kingdom from the European Union and whether, therefore, the EEA coordinated social security rules apply. If this is not the case, the position will be defined following negotiations between the United Kingdom and the European Union on the future coordination of social security beyond the end of the transitional period (at the date of the letter, it is 31 December 2020). . . .