Ireland: Updated FATCA, CRS guidance for AEOI
The guide has been updated to add Appendix 1 to include a table of AEOI exchange relationships.
Updated FATCA, CRS guidance for AEOI
The Irish Revenue Commissioners on 5 July 2023, issued updated automatic exchange of information (AEOI) guidance—the Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters—under the FATCA and common reporting standard (CRS) regimes.
The guide has been updated to add Appendix 1 to include a table of AEOI exchange relationships that summarizes the:
- Exchange name
- Information exchanged
- Jurisdictions with exchange relationships
- Exchange agreement
- Year exchanges commenced
Read a July 2023 report [PDF 612 KB] prepared by the KPMG member firm in Ireland
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