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Taxes Consolidation Act 1997 section 891HA
Implementation of Part I of OECD (2023) International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework
Section 891HA transposes the OECD Crypto-Asset Reporting Framework (CARF) into Irish law, requiring crypto-asset service providers with an Irish connection to register with Revenue, carry out due diligence on their users, and file annual returns detailing reportable users and their crypto-asset transactions.
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