Taxes Consolidation Act 1997 section 912A

Information for tax authorities in other territories

Section 912A enables Revenue to exchange tax information with the authorities of countries with which Ireland has a double tax treaty, a tax information exchange agreement or a mutual assistance convention.

• Revenue may use its domestic information-gathering powers to obtain information required by a treaty partner country, and share that information with the foreign tax authority.
• Key Irish statutory powers (sections 900, 901, 902, 902A, 905, 906A, 907, 907A and 908) are modified so that references to "tax" include foreign tax and references to Irish tax law include the law of the treaty partner country.
• An authorised officer may apply to the District Court for orders compelling the production of documents or the provision of information relevant to a foreign tax investigation.
• Failure to comply with a court order, providing false information, or breaching a written undertaking to produce documents are each criminal offences punishable by a fine, imprisonment, or both.