Representatives of ICAI attended a workshop on 16 February to discuss the role of accountants and other tax agents as they deal with Revenue. The opening remarks at the workshop were given by the Chairman of the Revenue Commissioners, Mr. Frank Daly.

The workshop had arisen from the OECD Forum on Tax Administration Study which took place in Korea in September 2006 and focused on the role of tax intermediaries as one of its areas of work. The OECD has issued terms of reference for a study on the role of the tax intermediary arising from the meeting in Korea, which are available at http://www.oecd.org/document/2/0,2340,en_2649_37427_37930882_1_1_1_37427,00.html.

The purpose of the workshop was to facilitate the gathering of information from an Irish perspective.

The view of Revenue officials towards accountants varies widely from country to country, from the relatively benign to the downright hostile. If the Korean communiqué is taken at face value, the default position would appear to be hostile.