1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
  4. Chapter 3 Other obligations and returns (ss. 885-898A)
  5. 891G. Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
  Version 3 of 3    

891G. Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.

(1) This section provides for the collection and reporting of certain information in respect of financial accounts held by any person who is regarded by virtue of the laws of a jurisdiction other than the State as resident in that jurisdiction for the purposes of tax.

(2) In this section -

'Directive' means Council Directive 2011/16/EU of 15 February 2011 [OJ No. L 64, 11.03.2011, p. 1] on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as amended by Council Directive 2014/107/EU of 9 December 2014 [OJ No. L 359, 16.12.2014, p. 1], Council Directive (EU) 2015/2376 of 8 December 2015 [OJ No. L 332, 18.12.2015, p. 1], Council Directive (EU) 2016/881 of 25 May 2016 [OJ No. L 146, 03.06.2016, p. 8], Council Directive (EU) 2016/2258 of 6 December 2016 [OJ No. L 342, 16.12.2016, p. 1], Council Directive (EU) 2018/822 of 25 May 2018 [OJ No. L 139, 05.06.2018, p. 1] and Council Directive (EU) 2020/876 of 24 June 2020 [OJ No. L204, 26.06.2020, p. 46];

'ac

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