Ireland Exchange of Information List

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 Jurisdiction To Jurisdiction Legal Instrument
Ireland Andorra EU Agreement
Ireland Argentina CRS MCAA – Activated on 20 October 2016
Ireland Australia CRS MCAA – Activated on 22 December 2016
Ireland Austria EU Directive 2014/107/UE
Ireland Belgium EU Directive 2014/107/UE
Ireland Bonaire, Saint Eustatius and Saba CRS MCAA – Activated on 20 October 2016
Ireland Bulgaria EU Directive 2014/107/UE
Ireland Colombia CRS MCAA – Activated on 22 December 2016
Ireland Croatia EU Directive 2014/107/UE
Ireland Cyprus EU Directive 2014/107/UE
Ireland Czech Republic EU Directive 2014/107/UE
Ireland Denmark EU Directive 2014/107/UE
Ireland Estonia EU Directive 2014/107/UE
Ireland Faroe Islands CRS MCAA – Activated on 20 October 2016
Ireland Finland EU Directive 2014/107/UE
Ireland France EU Directive 2014/107/UE
Ireland Germany EU Directive 2014/107/UE
Ireland Gibraltar EU Directive 2014/107/UE
Ireland Greece EU Directive 2014/107/UE
Ireland Greenland CRS MCAA – Activated on 22 December 2016
Ireland Guernsey CRS MCAA – Activated on 20 October 2016
Ireland Hungary EU Directive 2014/107/UE
Ireland Iceland CRS MCAA – Activated on 20 October 2016
Ireland India CRS MCAA – Activated on 20 October 2016
Ireland Isle of Man CRS MCAA – Activated on 20 October 2016
Ireland Italy EU Directive 2014/107/UE
Ireland Jersey CRS MCAA – Activated on 20 October 2016
Ireland Korea CRS MCAA – Activated on 20 October 2016
Ireland Latvia EU Directive 2014/107/UE
Ireland Liechtenstein EU Agreement
Ireland Lithuania EU Directive 2014/107/UE
Ireland Luxembourg EU Directive 2014/107/UE
Ireland Malta EU Directive 2014/107/UE
Ireland Mauritius CRS MCAA – Effective for taxable periods starting on or after 01 January 2016 – Activated on 22 December 2016
Ireland Mexico CRS MCAA – Activated on 20 October 2016
Ireland Monaco EU Agreement
Ireland Netherlands EU Directive 2014/107/UE
Ireland Norway CRS MCAA – Activated on 20 October 2016
Ireland Poland EU Directive 2014/107/UE
Ireland Portugal EU Directive 2014/107/UE
Ireland Romania EU Directive 2014/107/UE
Ireland San Marino EU Agreement
Ireland Seychelles CRS MCAA – Effective for taxable periods starting on or after 01 January 2016 – Activated on 20 October 2016
Ireland Slovak Republic EU Directive 2014/107/UE
Ireland Slovenia EU Directive 2014/107/UE
Ireland South Africa CRS MCAA – Activated on 20 October 2016
Ireland Spain EU Directive 2014/107/UE
Ireland Sweden EU Directive 2014/107/UE
Ireland Switzerland EU Agreement
Ireland United Kingdom EU Directive 2014/107/UE

This post was originally written for Portman International Ltd, a one-stop-shop for all corporate, personal, tax, residence, citizenship & property requirements in Malta.

David Marinelli is a Chartered Certified Accountant by profession and has been the owner and CEO of Portman International for the past 25 years. He advises a wide range of international clients on cross border taxation, international structures and asset protection. More recently David has added payment services and real estate advisory to his activities.