Taxes Consolidation Act 1997 section 891GA

Disclosure of certain information for the purposes of administrative cooperation in the field of taxation

Section 891GA allows Revenue, when exchanging information about advance cross-border rulings and advance pricing arrangements with other EU tax authorities, to supplement the mandatory exchange with additional details such as reference numbers, related instruments, and financial data about the persons involved.

• Revenue may provide supplementary information beyond what is automatically required under the EU Administrative Cooperation Directive when sharing details of advance cross-border rulings and advance pricing arrangements.
• Supplementary information can include the reference number of the ruling or arrangement, details of any related instruments, and the person's main business activity, annual turnover, and annual profits or losses.
• Revenue may also clarify the type of address provided for the person and, in the case of an advance pricing arrangement, explain why more than one transfer pricing methodology was used.
• The Revenue Commissioners may delegate their functions under this section to any of their officers.