The Guard - 3 1/2 stars out of 5 stars

Released in 2011 and 96 minutes,its even harder to rate a comedy from another country when we already know comedy is personnel taste,NOW at cultural national differences and we have this film.Thats the reason I took 1 and 1/2  stars off.It is VERY British.However I still recommend it as a odd couple/cop buddy flick.Rather than go into plot which I have listed as a IMDB summary below,here is a example of some dialogue,

Sergeant Gerry Boyle: Now I know what you're thinking. You're thinking, these men are armed and dangerous, and you being an FBI agent you're more used to shooting at unarmed women and children...
FBI agent Wendell Everett: Oh, fuck you, Sergeant!

 Sergeant Gerry Boyle: I thought black people couldn't ski. Or is that swimming?
Sergeant Gerry Boyle: I thought only black lads were drug dealers?
Sergeant Gerry Boyle: I'm Irish sir. Racism is part of my culture.

I think you get the point.
Brendan Gleeson     as Sergeant Gerry Boyle and Don Cheadle  as FBI agent Wendell Everett and s good supporting cast do pull it of.Trailer URL follows the pix,enjoy if your crazy like me.

Sergeant Gerry Boyle is a small-town Irish cop with a confrontational personality, a subversive sense of humor, a dying mother, a fondness for prostitutes, and absolutely no interest whatsoever in the international cocaine-smuggling ring that has brought straight-laced FBI agent Wendell Everett to his door. Written by Element Pictures

http://www.youtube.com/watch?v=nRsMLuCP8a0