Tax Information Exchange Agreements (TIEAs)

Ireland has concluded Tax Information Exchange Agreements (TIEAs) with Anguilla, Antigua and Barbuda, Argentina, Belize, Bermuda, the British Virgin Islands, the Cayman Islands, the Commonwealth of The Bahamas, the Cook Islands, Dominica, Gibraltar, Grenada, Liechtenstein, the Marshall Islands, Montserrat, Samoa, Saint Christopher (Saint Kitts) and Nevis, San Marino, St. Lucia, St. Vincent & the Grenadines, the Turks & Caicos Islands and Vanuatu.

Ireland has also concluded TIEAs with Guernsey, the Isle of Man and Jersey. Agreements for affording relief from double taxation with respect to certain income of individuals and for establishing mutual agreement procedures in connection with the adjustment of profits of associated enterprises have also been agreed with those countries.

In addition, Ireland has been designated by the Cayman Islands as a country that may make requests for tax information under Part IV of the Tax Information Authority Law. This allows the Revenue Commissioners to request information relevant to a tax investigation (including bank and entity ownership information) from the Cayman Islands authorities without the necessity of a bilateral TIEA.

A total of 25 TIEAs have been concluded, 23 of which are in effect; the agreements with the Commonwealth of The Bahamas and Saint Christopher (Saint Kitts) and Nevis are not yet in effect.

The text of each agreement is available by clicking on the links below:

Anguilla

pdfAgreement Between Ireland And Anguilla For The Exchange Of Information Relating To Tax Matters (PDF, 59KB)

Antigua and Barbuda

pdfAgreement Between Ireland And Antigua And Barbuda For The Exchange Of Information Relating To Tax Matters (PDF, 43KB)

Argentina (Effective for criminal tax matters 21st January 2016 and for all other matters 1st January 2017)

pdfAgreement Between Ireland And the Argentine Rebublic For The Exchange Of Information Relating to Tax Matters (PDF, 133KB)

Belize

pdfAgreement Between Ireland And Belize For The Exchange Of Information Relating to Tax Matters (PDF, 50KB)

Bermuda

pdfAgreement Between Ireland And Bermuda For The Exchange Of Information Relating To Tax Matters (PDF, 54KB)

British Virgin Islands

pdfAgreement Between Ireland And The British Virgin Islands For The Exchange Of Information Relating To Tax Matters (PDF, 59KB)

Cayman Islands

pdfAgreement Between Ireland And The Cayman Islands For The Exchange Of Information Relating To Tax Matters (PDF, 53KB)

Commonwealth of The Bahamas (Not yet in effect)

pdfAgreement Between Ireland And The Commonwealth of The Bahamas For The Exchange Of Information Relating To Tax Matters (PDF, 56KB)

Cook Islands

pdfAgreement Between Ireland And The Cook Islands For The Exchange Of Information Relating To Tax Matters (PDF, 42KB)

Dominica (Effective from 22 September 2015)

pdfAgreement Between Ireland And The Commonwealth of Dominica For The Exchange Of Information Relating To Tax Matters (PDF, 145KB)

Gibraltar

pdfAgreement Between Ireland And Gibraltar For The Exchange Of Information Relating To Tax Matters (PDF, 43KB)

Grenada

pdfAgreement Between Ireland And Grenada For The Exchange Of Information Relating To Tax Matters (PDF, 43KB)

Guernsey

pdfAgreement Between Ireland And Guernsey For The Exchange Of Information Relating To Tax Matters (PDF, 69KB)

pdfAgreement Between Ireland And Guernsey For Affording Relief From Double Taxation With Respect To Certain Income Of Individuals And Establishing A Mutual Agreement Procedure In Connection With The Adjustment Of Profits Of Associated Enterprises (PDF, 38KB)

Isle of Man

pdfAgreement Between Ireland And The Isle Of Man For The Exchange Of Information Relating To Tax Matters (PDF, 47KB)

pdfAgreement Between Ireland And The Isle Of Man For Affording Relief From Double Taxation With Respect To Certain Income Of Individuals And Establishing A Mutual Agreement Procedure In Connection With The Adjustment Of Profits Of Associated Enterprises (PDF, 43KB)

Jersey

pdfAgreement Between Ireland And Jersey For The Exchange Of Information Relating To Tax Matters (PDF, 48KB)

pdfAgreement Between Ireland And Jersey For Affording Relief From Double Taxation With Respect To Certain Income Of Individuals And Establishing A Mutual Agreement Procedure In Connection With The Adjustment Of Profits Of Associated Enterprises (PDF, 37KB)

Liechtenstein

pdfAgreement Between Ireland And Liechtenstein For The Exchange Of Information Relating To Tax Matters (PDF, 42KB)

Marshall Islands

pdfAgreement Between Ireland and the Marshall Islands For The Exchange Of Information Relating to Tax Matters (PDF, 42KB)

Montserrat (Effective from 25 August 2016)

pdfAgreement Between Ireland and Montserrat For The Exchange Of Information Relating to Tax Matters (PDF, 46KB)

Saint Christopher (Saint Kitts) and Nevis (Not yet in effect)

pdfAgreement Between Ireland and Saint Christopher (Saint Kitts) and Nevis For The Exchange Of Information Relating To Tax Matters (PDF, 174KB)

Samoa

pdfAgreement Between Ireland And Samoa For The Exchange Of Information Relating To Tax Matters (PDF, 35KB)

San Marino

pdfAgreement Between Ireland And San Marino For The Exchange Of Information Relating To Tax Matters (PDF, 48KB)

St. Lucia

pdfAgreement between Ireland And Saint Lucia For The Exchange Of Information Relating To Tax Matters (PDF, 37KB)

St. Vincent & the Grenadines

pdfAgreement Between Ireland And Saint Vincent & The Grenadines For The Exchange Of Information Relating To Tax Matters (PDF, 38KB)

Turks & Caicos Islands

pdfAgreement Between Ireland And The Turks & Caicos Islands For The Exchange Of Information Relating To Tax Matters (PDF, 35KB)

Vanuatu

pdfAgreement Between Ireland And TheRepublic of Vanuatu For The Exchange Of Information Relating To Tax Matters (PDF, 38KB)

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