New manuals on automatic exchange of information
Three new Revenue Tax and Duty manuals have been published covering; the implementation of the Foreign Account Tax Compliance Act (FATCA) in Ireland; the Common Reporting Standard (CRS); and the automatic exchange of financial account information from the point of view of financial account holders.
Tax and Duty Manual Part 38-03-22 replaces the document “Guidance Notes on the Implementation of FATCA in Ireland” which was previously available on the Revenue website.
Tax and Duty Manual Part 38-03-23 addresses the some frequently asked questions on the interpretation of legislation and regulations which implement the CRS in Ireland.
Tax and Duty Manual Part 38-03-24 addresses some frequently asked questions on the automatic exchange of financial account information from the point of view of financial account holders.