Tax Information Exchange Agreements (TIEAs)

Ireland has concluded Tax Information Exchange Agreements (TIEAs) and Agreements for affording relief from double taxation with respect to certain income of individuals and establishing mutual agreement procedures in connection with the adjustment of profits of associated enterprises with Guernsey, the Isle of Man and Jersey.

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

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.  This applies for taxable periods beginning on or after 1 May 2009.  

The texts of the agreements with Anguilla, Antigua and Barbuda, Belize, Bermuda, the British Virgin Islands, the Cayman Islands, the Cook Islands, Dominica, Gibraltar, Grenada, Guernsey, the Isle of Man, Jersey, Liechtenstein, the Marshall Islands, Montserrat, Samoa, San Marino, St. Lucia, St. Vincent & the Grenadines, the Turks & Caicos Islands and  Vanuatu are as follows:-

Anguilla (Effective 11th March 2011)

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

Antigua and Barbuda (Effective 4th March 2011)

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

Belize (Effective 11th April 2011)

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

Bermuda (Effective 11th May 2010)

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

British Virgin Islands (Effective 28th February 2011)

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

Cayman Islands (Effective for criminal tax matters 1st January 2004 and for all other matters 1st January 2011)

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

Cook Islands (Effective 2nd September 2011)

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

Dominica (Not yet in effect)

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

Gibraltar enters into force 25th May 2010 (Effective for criminal tax matters from 25th May 2010 and for all other matters from 1st January 2010)

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

Grenada (Effective 23rd April 2012)

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

Guernsey (The TIEA is effective for criminal tax matters from 10th June 2010 & for all other matters from 10th June 2010 but only in respect of tax periods beginning on or after 1st January 2010. The Agreement for affording relief from double taxation is effective from 1st January 2010)

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 (Effective from 1 January 2009)

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 (The TIEA is effective for criminal tax matters from 5 May 2010 & for all other matters from 5th May 2010 but only in respect of tax periods beginning on or after 1st January 2010. The Agreement for affording relief from double taxation is effective from 1st January 2010)

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 (Effective from 1 January 2010)

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

Marshall Islands (Not yet in effect)

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

Montserrat (Not yet in effect)

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

Samoa (Effective from 21 February 2012)

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

San Marino (Effective from 12 May 2013 for criminal matters and 1st January 2014 for all other matters)

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

St. Lucia (Effective 17th February 2011)

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

St. Vincent & the Grenadines (Effective 21st March 2011)

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

Turks & Caicos Islands (Not yet in effect)

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

Vanuatu (Not yet in effect)

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

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