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Taxes Consolidation Act 1997 section 891G
Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
Section 891G provides for the collection and reporting of financial account information held by non-residents in Ireland, implementing EU rules on the mandatory automatic exchange of such information between tax authorities.
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