asked the Minister for Finance if information in relation to income tax liability of individuals is exchanged between the Irish and British tax authorities; and if so, if he will enumerate the other countries with which such information is exchanged.
Ceisteanna—Questions. Oral Answers. - Income Tax Information.
31.
In accordance with the standard form of double taxation agreements, the Double Income Tax Agreement between Ireland and the United Kingdom authorises the disclosure by the Revenue authorities of each country of such facts as may be necessary to enable full effect to be given to the agreement. Information is exchanged on this basis, but only on this basis.
The other countries with which similar information may be exchanged under the governing article in the relevant Double Income Tax Agreement are: Austria, Canada, Cyprus, Denmark, Finland, France, Federal Republic of Germany, Netherlands, Norway, Sweden and the United States.
Are the double taxation agreements of a standard form or do they vary from one country to another?
We try to have them as standardised as possible but they do vary.