817RG Exchange of information

This section deals with exchange of information and provides that Revenue, when communicating information in relation to a reportable cross-border arrangement with other Member States, may disclose the following supplementary information:

• The reference number assigned to the arrangement;
• In relation to each intermediary and relevant taxpayer:
  • The country of issuance of the taxpayer identification number;
  • Whether the person is an individual or entity;
  • Address.

Relevant Date: Finance Act 2021