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

More powers introduced for enhanced administrative cooperation in direct taxation

The EU Directive on mutual assistance and the exchange of information was amended on 8 December by extending the cooperation between tax authorities to automatic exchange of cross-border tax rulings and advance pricing arrangements.

The Directive now provides for mandatory automatic exchange of information regarding cross-border tax rulings and advance pricing arrangements with effect from 1 January 2017.

Full details on the development of the Directive since its introduction in 2011, to the recent developments are available on the Commissions website.