Ireland Exchange of Information List

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Ireland-Exchange-of-Information-List

The Organisation for Economic Co-operation and Development (OECD) had set up the Multilateral Competent Authority Agreement (MCAA). The objective of the MCAA is to create a framework for the systematic and periodic transmission of taxpayer information by the source country to the country of residence of the taxpayer under the Common Reporting Standard framework

Where two signatories both specify the other in their list of intended exchange partners then the MCAA will come into effect between those two signatories. Rules of procedure will be developed to determine the sequencing of notifications as well as any subsequent changes to the notification procedure.

Such bilateral exchange relationships are being put in place for the automatic exchange of Common Reporting Standard (CRS) information. The relationships shown below include those under the framework of Article 6 of the Multilateral Convention and the CRS MCAA, as well as exchange relationships based on bilateral agreements and the EU framework.

As of December 2016, and with under a year to go until the first exchange date on 30 September 2017, there are now already over 1300 bilateral exchange relationships activated with respect to jurisdictions committed to a 2017 timeline.

We are listing below the bilateral exchange relationships for automatic exchange of information signed by Ireland as at January 2017. Ireland will exchange information in 2017 in relation to 2016.

Please click here in order to see an updated list on OECD website.

From JurisdictionTo JurisdictionLegal Instrument
IrelandAndorraEU Agreement
IrelandArgentinaCRS MCAA – Activated on 20 October 2016
IrelandAustraliaCRS MCAA – Activated on 22 December 2016
IrelandAustriaEU Directive 2014/107/UE
IrelandBelgiumEU Directive 2014/107/UE
IrelandBonaire, Saint Eustatius and SabaCRS MCAA – Activated on 20 October 2016
IrelandBulgariaEU Directive 2014/107/UE
IrelandColombiaCRS MCAA – Activated on 22 December 2016
IrelandCroatiaEU Directive 2014/107/UE
IrelandCyprusEU Directive 2014/107/UE
IrelandCzech RepublicEU Directive 2014/107/UE
IrelandDenmarkEU Directive 2014/107/UE
IrelandEstoniaEU Directive 2014/107/UE
IrelandFaroe IslandsCRS MCAA – Activated on 20 October 2016
IrelandFinlandEU Directive 2014/107/UE
IrelandFranceEU Directive 2014/107/UE
IrelandGermanyEU Directive 2014/107/UE
IrelandGibraltarEU Directive 2014/107/UE
IrelandGreeceEU Directive 2014/107/UE
IrelandGreenlandCRS MCAA – Activated on 22 December 2016
IrelandGuernseyCRS MCAA – Activated on 20 October 2016
IrelandHungaryEU Directive 2014/107/UE
IrelandIcelandCRS MCAA – Activated on 20 October 2016
IrelandIndiaCRS MCAA – Activated on 20 October 2016
IrelandIsle of ManCRS MCAA – Activated on 20 October 2016
IrelandItalyEU Directive 2014/107/UE
IrelandJerseyCRS MCAA – Activated on 20 October 2016
IrelandKoreaCRS MCAA – Activated on 20 October 2016
IrelandLatviaEU Directive 2014/107/UE
IrelandLiechtensteinEU Agreement
IrelandLithuaniaEU Directive 2014/107/UE
IrelandLuxembourgEU Directive 2014/107/UE
IrelandMaltaEU Directive 2014/107/UE
IrelandMauritiusCRS MCAA – Effective for taxable periods starting on or after 01 January 2016 – Activated on 22 December 2016
IrelandMexicoCRS MCAA – Activated on 20 October 2016
IrelandMonacoEU Agreement
IrelandNetherlandsEU Directive 2014/107/UE
IrelandNorwayCRS MCAA – Activated on 20 October 2016
IrelandPolandEU Directive 2014/107/UE
IrelandPortugalEU Directive 2014/107/UE
IrelandRomaniaEU Directive 2014/107/UE
IrelandSan MarinoEU Agreement
IrelandSeychellesCRS MCAA – Effective for taxable periods starting on or after 01 January 2016 – Activated on 20 October 2016
IrelandSlovak RepublicEU Directive 2014/107/UE
IrelandSloveniaEU Directive 2014/107/UE
IrelandSouth AfricaCRS MCAA – Activated on 20 October 2016
IrelandSpainEU Directive 2014/107/UE
IrelandSwedenEU Directive 2014/107/UE
IrelandSwitzerlandEU Agreement
IrelandUnited KingdomEU Directive 2014/107/UE