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

Exchange of information on advance cross-border rulings and Advance Pricing Arrangements (Section 24)

Section 24 inserts a new section 891GA into TCA 1997 which allows for the automatic exchange of information relating to advance cross-border rulings and advance pricing arrangements with other EU states. The provisions state that Revenue can supplement the information which is required to be automatically exchanged which includes details of the main business activity, annual turnover and profit and loss of the relevant entity. This section is subject to a commencement order.