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

Which offshore jurisdictions are caught?

A ‘participating jurisdiction’ in this context is one that has agreed to adopt the OECD Common Reporting Standard and is on the list of participating jurisdictions that can be found in Schedule 1 to the International Tax Compliance Regulations 2015.

This list does not include the UK but includes Canada, France, Germany, Ireland, Hong Kong and the Russian Federation, amongst others. The USA is not a participating jurisdiction, but is expressly included in the client notification requirements.