Tax Information Exchange Agreements (TIEAs)

Ireland has concluded Tax Information Exchange Agreements (TIEAs) with:

  • Anguilla
  • Antigua
  • Barbuda
  • Argentina
  • Belize
  • Bermuda
  • the British Virgin Islands
  • the Cayman Islands
  • the Commonwealth of The Bahamas
  • the Cook Islands
  • Dominica
  • Gibraltar
  • Grenada
  • Liechtenstein
  • Macao
  • the Marshall Islands
  • Montserrat
  • Samoa
  • Saint Christopher (Saint Kitts) and Nevis
  • San Marino
  • St. Lucia
  • St. Vincent & the Grenadines
  • the Turks & Caicos Islands
  • 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 26 TIEAs have been concluded, all of which are in effect.

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