TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Guidance on the Implementation of FATCA in Ireland

Revenue has published guidance notes for the implementation of the FATCA (Foreign Account Tax Compliance Act) in Ireland.

At the end of 2012, the Minister for Finance signed an intergovernmental agreement with the US in relation to the implementation of FATCA in Ireland. The Statutory Instrument implementing the Agreement (S.I. No 33 of 2013) is included in Part 3 of Schedule 24 to the Taxes Consolidation Act, 1997. Regulations S.I. No 292 of 2014 and section 891E TCA 1997 give legislative effect to the Agreement.

The guidance notes are published on the Automatic Exchange of Information section of the Revenue website.