The Minister of State at the Department of Finance, Dr. Martin Mansergh, has signed a Tax Information Exchange Agreement (TIEA) with Gibraltar.
According to the Government press release, this Agreement will allow the Revenue Commissioners to request information which is relevant to an Irish tax investigation directly from the authorities in Gibraltar. Information that would typically be relevant is bank account information and beneficial ownership information for companies and other entities established in Gibraltar.
This is Ireland's fifth TIEA, having recently signed TIEAs with the Isle of Man, Jersey, Guernsey and the Cayman Islands.