TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

The International Tax Compliance (Client Notification) Regulations 2016

The Regulations came into force on 30 September 2016 and run to 12 pages. They amend the International Tax Compliance Regulations 2015 by requiring financial institutions and certain advisors to identify individuals to whom notifications, as outlined in the Regulations, must be sent on or before 31 August 2017. The Regulations were developed as the result of a late amendment to the Finance (No. 2) Act 2015 as the measure had not been announced at the Summer Budget 2015.