FATCA IGA Model | Model 1A IGA |
FATCA IGA Status | Signed and “In Force” |
FATCA CAA with the US | Y |
Treaty Relief under US Chapter 3 | Y |
US Treaties and TIEAs | Y |
1st CRS Info Exch | 2017 |
OECD AEoI MCAA Protocol/Amended Convention | Signed |
CRS Primary Legislation | http://www.irishstatutebook.ie/eli/2014/act/37/section/28/enacted/en/html – sec28 |
CRS Secondary Legislation | http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/legislation/Ireland-Secondary-legislation.pdf |
CRS Guidance | http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/guidance/Ireland-Guidance.pdf |
CRS Excluded Financial Accounts | http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2015:362:FULL&from=EN |
CRS Schema | CRS |
CRS Approach | Wider |
ISO 3166 (2 digit alpha) | IE |
ISO3166 (3 digit numeric) Numeric |
372 |
Region | EMEA |
Sub Region | Northern Europe |
Fiscal Year | Calendar Year |
ISO 4217 Currency Code | EUR |
About | Ireland |
March 3, 2017 FAQS: crs-faqs (6)
FATCA-Agreement-Ireland-1-23-2013
Revenue eBrief No. 60-15 -2015 07 22-
Implementation of IGA 38-03-18 -2015 06 01-
Statutory Instruments No. 292 -2014-
Supplementary FATCA FAQs -2015 07 21-