Ireland's respective Double Taxation Agreements provide that the Revenue Commissioners may exchange such information with Ireland's treaty partners as is necessary for carrying out the provisions of double taxation agreements and the domestic laws of the countries concerned regarding taxes covered by the agreement. Information exchanged can only be used in the assessment, collection or enforcement of taxes covered by the agreement.
A European Union Directive concerning administrative cooperation between the competent authorities in the field of direct taxation (the Directive on Administrative Cooperation in the Field of Taxation), provides for the exchange of information between European Union Member States in respect of five categories of income and
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Web page updated on 17 Mar 2025 13:23