Introduction to Exchange of Information
- Overview
- Automatic Exchange of Information (AEOI)
Automatic Exchange of Information (AEOI)
Automatic Exchange of Information (AEOI) is the exchange of information in a systematic way between countries without the receiving country having to request it. AEOI agreements are in place between Ireland and many other jurisdictions, providing for the exchange of various types of information.
AEOI exists to reduce global tax fraud, tax evasion and tax avoidance. Revenue will only use information received under AEOI for tax purposes.
Please see Tax and Duty Manual Part 35-01-01a for more information. All tax administrations with which Revenue exchanges information must ensure its confidentiality.
Information can be found in this manual in relation to:
- different agreements between countries
- categories of information exchanged under these agreements
- links to the relevant legislation
- and
- practitioner guides.