International Tax

International Agreements and related matters

International Corporate Taxation

A paper exploring the issue of tax havens and tax competition External link has been published on the Economic and Social Review website.

Ireland-US Intergovernmental Agreement to Improve International Tax Compliance and Implement FATCA

The Ireland-US Intergovernmental Agreement to Improve International Tax Compliance and Implement FATCA was signed by the Minister for Finance on the 21st December 2012. The text of the Agreement can be viewed below:

In September 2015, Ireland and the US signed a Competent Authority Agreement which establishes procedures and prescribes the rules for the implementation and exchange arrangements as provided for under Articles 2, 4 and 5 of the above listed FATCA Intergovernmental Agreement. The text of the Competent Authority Agreement can be viewed below:

OECD Publications

January 2016

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