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Exchange of information

  1. Overview
  2. What is Automatic Exchange of Information (AEOI)?
  3. What is the Foreign Account Tax Compliance Act (FATCA)?
  4. What is the Common Reporting Standard (CRS)?
  5. What types of financial institution report to Revenue under FATCA and CRS?
  6. What information is reported to Revenue under FATCA and CRS?
  7. What is the Directive on Administrative Co-operation (DAC)?
  8. What does FATCA and CRS mean for an Account Holder?

Overview

Exchange of information (EOI) is the cross-border sharing of taxpayer information by tax administrations. A tax administration may ask for specific information on a particular case from another jurisdiction. When this happens, it is known as EOI on request. Alternatively, a jurisdiction may freely offer information it believes to be of interest to another tax authority. This voluntary sharing is known as spontaneous EOI.

See Revenue’s Guide to exchange of information for more information on EOI on request, spontaneous EOI and AEOI. 

Next: What is Automatic Exchange of Information (AEOI)?

Published: 09 August 2022 Print this page

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