Ireland: Updates to FATCA tax and duty manuals
Updated to reflect latest guidance issued by IRS regarding missing U.S. TINS
Updated to reflect latest guidance issued by IRS regarding missing U.S. TINS
The tax authority has published updates to the following FATCA tax and duty manuals:
- Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland (Part 38-03-22) [PDF 964 KB]
- Filing Guidelines for Foreign Account Tax Compliance Act (FATCA) (Part 38-03-25) [PDF 6 MB]
The tax and duty manuals were primarily updated to reflect the latest guidance issued by the IRS regarding missing U.S. taxpayer identification numbers (TINS).
Other recent AEOI developments concern:
- Guidance notes on the implementation of FATCA in Ireland
- Filing guidelines for FATCA
- AEOI status of commitments under the common reporting standard (CRS)
Read a March 2023 report prepared by the KPMG member firm in Ireland
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