Ireland

Ireland has exchange of information relationships with 99 jurisdictions through 73 DTCs and 27 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Saint Kitts and Nevis TIEA  21 Jul 2015  2015-07-21 not yet in force  1900-01-01 Unreviewed Yes
Hong Kong, China DTC  22 Jun 2010  2010-06-22 10 Feb 2011  2011-02-10 Yes Yes
Pakistan DTC  13 Apr 1973  1973-04-13 20 Dec 1974  1974-12-20 Yes No
Cook Islands TIEA  8 Dec 2009  2009-12-08 2 Sep 2011  2011-09-02 Yes Yes
Finland DTC  27 Mar 1992  1992-03-27 26 Nov 1993  1993-11-26 Yes No
France DTC  21 Mar 1968  1968-03-21 15 Jun 1971  1971-06-15 Yes No
Egypt DTC  9 Apr 2012  2012-04-09 24 Apr 2013  2013-04-24 Unreviewed No
Former Yugoslav Republic of Macedonia DTC  14 Apr 2008  2008-04-14 23 Jun 2009  2009-06-23 Yes Yes
Armenia DTC  14 Jul 2011  2011-07-14 18 Dec 2012  2012-12-18 Unreviewed Yes
Bahrain DTC  29 Oct 2009  2009-10-29 9 Nov 2010  2010-11-09 Yes Yes
Russian Federation DTC  29 Apr 1994  1994-04-29 7 Jul 1995  1995-07-07 No No
Lithuania DTC  18 Nov 1997  1997-11-18 5 Jun 1998  1998-06-05 Yes No
Dominica TIEA  8 Jul 2013  2013-07-08 14 Nov 2013  2013-11-14 Yes Yes
New Zealand DTC  19 Sep 1986  1986-09-19 26 Sep 1988  1988-09-26 Yes No
Cyprus DTC  24 Sep 1968  1968-09-24 7 Dec 1970  1970-12-07 Yes No
Isle of Man TIEA  24 Apr 2008  2008-04-24 24 Oct 2008  2008-10-24 Yes Yes
Poland DTC  13 Nov 1995  1995-11-13 22 Dec 1995  1995-12-22 Yes No
Thailand DTC  5 Nov 2013  2013-11-05 11 May 2015  2015-05-11 Unreviewed No
Norway DTC  22 Nov 2000  2000-11-22 27 Nov 2001  2001-11-27 Yes No
Chile DTC  2 Jun 2005  2005-06-02 28 Aug 2008  2008-08-28 Yes No
Viet nam DTC  10 Mar 2008  2008-03-10 24 Dec 2008  2008-12-24 Unreviewed Yes
Cayman Islands TIEA  23 Jun 2009  2009-06-23 9 Jun 2010  2010-06-09 Yes Yes
Latvia DTC  13 Nov 1997  1997-11-13 28 Jan 1998  1998-01-28 Yes No
Liechtenstein TIEA  13 Oct 2009  2009-10-13 30 Jun 2010  2010-06-30 Yes Yes
Mexico DTC  22 Oct 1998  1998-10-22 13 Dec 1998  1998-12-13 Yes No
Slovenia DTC  12 Mar 2002  2002-03-12 11 Dec 2002  2002-12-11 Yes No
Albania DTC  16 Oct 2009  2009-10-16 1 Jan 2012  2012-01-01 Yes Yes
Ukraine DTC  19 Apr 2013  2013-04-19 17 Aug 2015  2015-08-17 Yes Yes
Morocco DTC  22 Jun 2010  2010-06-22 31 Aug 2012  2012-08-31 Yes Yes
Montserrat TIEA  14 Dec 2012  2012-12-14 25 Aug 2016  2016-08-25 Yes Yes
Montserrat TIEA  14 Dec 2012  2012-12-14 not yet in force  1900-01-01 Yes Yes
Romania DTC  21 Oct 1999  1999-10-21 29 Dec 2000  2000-12-29 Yes No
Qatar DTC  12 Jun 2012  2012-06-12 17 Dec 2013  2013-12-17 Yes Yes
Austria DTC  24 May 1966  1966-05-24 5 Jan 1968  1968-01-05 Yes Yes
Netherlands DTC  11 Feb 1969  1969-02-11 12 May 1970  1970-05-12 Yes No
Virgin Islands, British TIEA  7 Dec 2009  2009-12-07 28 Feb 2011  2011-02-28 Yes Yes
Spain DTC  10 Feb 1994  1994-02-10 21 Nov 1994  1994-11-21 Yes No
San Marino TIEA  4 Jul 2012  2012-07-04 12 May 2013  2013-05-12 Yes Yes
Argentina TIEA  29 Oct 2014  2014-10-29 21 Jan 2016  2016-01-21 Unreviewed Yes
Turkey DTC  24 Oct 2008  2008-10-24 18 Aug 2010  2010-08-18 Yes Yes
Slovakia DTC  8 Jun 1999  1999-06-08 30 Dec 1999  1999-12-30 Yes No
Czech Republic DTC  14 Nov 1995  1995-11-14 21 Apr 1996  1996-04-21 Yes No
Uganda DTC  19 Apr 2013  2013-04-19 not yet in force  1900-01-01 Yes Yes
India DTC  6 Nov 2000  2000-11-06 26 Dec 2001  2001-12-26 Yes No
Anguilla TIEA  22 Jul 2009  2009-07-22 not yet in force  1900-01-01 Yes Yes
Panama DTC  28 Nov 2011  2011-11-28 19 Dec 2012  2012-12-19 No Yes
Vanuatu TIEA  31 May 2011  2011-05-31 19 Feb 2015  2015-02-19 Yes Yes
Saint Vincent and the Grenadines TIEA  15 Dec 2009  2009-12-15 21 Mar 2011  2011-03-21 Yes Yes
Jersey TIEA  26 Mar 2009  2009-03-26 5 May 2010  2010-05-05 Yes Yes
Kuwait DTC  23 Nov 2010  2010-11-23 12 Aug 2013  2013-08-12 Unreviewed Yes
Zambia DTC  29 Mar 1971  1971-03-29 31 Jul 1973  1973-07-31 Unreviewed No
Uzbekistan DTC  11 Jul 2012  2012-07-11 17 Apr 2013  2013-04-17 Unreviewed Yes
Malaysia DTC  28 Nov 1998  1998-11-28 10 Sep 1999  1999-09-10 Yes Yes
Malta DTC  14 Nov 2008  2008-11-14 15 Jan 2009  2009-01-15 Yes Yes
Australia DTC  31 May 1983  1983-05-31 21 Dec 1983  1983-12-21 Yes No
Croatia DTC  21 Jun 2002  2002-06-21 29 Oct 2003  2003-10-29 Yes No
United States DTC  28 Jul 1997  1997-07-28 1 Jan 1998  1998-01-01 Yes No
Sweden DTC  8 Oct 1986  1986-10-08 5 Apr 1988  1988-04-05 Yes No
South Africa DTC  7 Oct 1997  1997-10-07 5 Dec 1997  1997-12-05 Yes Yes
Moldova, Republic of DTC  28 May 2009  2009-05-28 22 Apr 2010  2010-04-22 Unreviewed Yes
Belgium DTC  24 Jun 1970  1970-06-24 31 Dec 1973  1973-12-31 Yes No
Kazakhstan DTC  13 Nov 1997  1997-11-13 28 Jan 1998  1998-01-28 No No
Guernsey TIEA  26 Mar 2009  2009-03-26 10 Jun 2010  2010-06-10 Yes Yes
Antigua and Barbuda TIEA  15 Dec 2009  2009-12-15 4 Mar 2011  2011-03-04 Yes Yes
Serbia DTC  23 Sep 2009  2009-09-23 16 Jun 2010  2010-06-16 Unreviewed Yes
Samoa TIEA  8 Dec 2009  2009-12-08 21 Feb 2012  2012-02-21 Yes Yes
Singapore DTC  28 Oct 2010  2010-10-28 8 Apr 2011  2011-04-08 Yes Yes
Marshall Islands TIEA  2 Sep 2010  2010-09-02 10 Feb 2015  2015-02-10 Yes Yes
Bermuda TIEA  28 Jul 2009  2009-07-28 11 May 2010  2010-05-11 Yes Yes
Bahamas, The TIEA  12 Jan 2016  2016-01-12 not yet in force  1900-01-01 Unreviewed Yes
Botswana DTC  10 Jun 2016  2016-06-10 3 Feb 2016  2016-02-03 Yes Yes
Canada DTC  8 Oct 2003  2003-10-08 12 Apr 2005  2005-04-12 Yes No
Saudi Arabia DTC  19 Oct 2011  2011-10-19 1 Dec 2012  2012-12-01 Yes Yes
Belize TIEA  18 Nov 2010  2010-11-18 11 Apr 2011  2011-04-11 Yes Yes
Greece DTC  24 Nov 2003  2003-11-24 29 Dec 2004  2004-12-29 Yes No
United Kingdom DTC  2 Jun 1976  1976-06-02 23 Dec 1976  1976-12-23 Yes No
Korea, Republic of DTC  18 Jul 1990  1990-07-18 27 Nov 1991  1991-11-27 Yes No
Grenada TIEA  31 May 2011  2011-05-31 23 Apr 2012  2012-04-23 Yes Yes
Hungary DTC  25 Apr 1995  1995-04-25 1 Jan 1997  1997-01-01 Yes No
Saint Lucia TIEA  22 Dec 2009  2009-12-22 17 Feb 2011  2011-02-17 Yes Yes
Israel DTC  20 Nov 1995  1995-11-20 24 Dec 1995  1995-12-24 Yes No
Turks and Caicos Islands TIEA  22 Jul 2009  2009-07-22 not yet in force  1900-01-01 Yes Yes
Japan DTC  18 Jan 1974  1974-01-18 4 Dec 1974  1974-12-04 Yes No
Italy DTC  11 Jun 1971  1971-06-11 14 Feb 1975  1975-02-14 Yes No
Portugal DTC  1 Jun 1993  1993-06-01 11 Jul 1994  1994-07-11 Yes No
China DTC  19 Apr 2000  2000-04-19 6 Apr 2001  2001-04-06 Yes No
Gibraltar TIEA  24 Jun 2009  2009-06-24 25 May 2010  2010-05-25 Yes Yes
Macao, China TIEA  12 Sep 2016  2016-09-12 not yet in force  1900-01-01 Unreviewed Yes
Estonia DTC  16 Dec 1997  1997-12-16 23 Dec 1998  1998-12-23 Yes No
Belarus DTC  3 Nov 2009  2009-11-03 9 Jul 2010  2010-07-09 Unreviewed Yes
Germany DTC  30 May 2011  2011-05-30 28 Nov 2012  2012-11-28 Yes Yes
Denmark DTC  26 Mar 1993  1993-03-26 8 Oct 1993  1993-10-08 Yes No
United Arab Emirates DTC  1 Jul 2010  2010-07-01 2 Jun 2011  2011-06-02 Yes Yes
Bosnia and Herzegovina DTC  3 Nov 2009  2009-11-03 10 May 2012  2012-05-10 Unreviewed Yes
Switzerland DTC  8 Feb 1966  1966-02-08 1 Jan 1989  1989-01-01 Yes Yes
Georgia DTC  20 Nov 2008  2008-11-20 6 May 2010  2010-05-06 Yes Yes
Bulgaria DTC  5 Oct 2000  2000-10-05 5 Jan 2001  2001-01-05 Yes No
Montenegro DTC  7 Oct 2010  2010-10-07 1 Dec 2011  2011-12-01 Unreviewed Yes
Luxembourg DTC  14 Jan 1972  1972-01-14 25 Feb 1975  1975-02-25 Yes No
Iceland DTC  17 Dec 2003  2003-12-17 17 Dec 2004  2004-12-17 Yes No