Taxes Consolidation Act 1997 section 817RG

Exchange of information

Section 817RG allows Revenue, when communicating information regarding reportable cross-border arrangements with other EU Member States, to disclose certain supplementary information.

• Revenue may disclose additional information when exchanging details of reportable cross-border arrangements with EU Member States under the mandatory automatic exchange of information framework.
• The reference number assigned to the reportable cross-border arrangement may be disclosed.
• In relation to each intermediary and relevant taxpayer, Revenue may disclose the country that issued the taxpayer identification number, whether the person is an individual or entity, and the person's address.
• The disclosure powers supplement the information already required to be exchanged under the EU Directive on Administrative Cooperation (DAC6) and the 2012 Regulations.