917 Returns relating to non-resident companies and trusts

A person having an interest (or acting on behalf of someone having an interest) in a non-resident trust or holding shares or securities in a non-resident company may be required by notice from the Revenue Commissioners to furnish such information as the Commissioners consider necessary for the purposes of establishing whether or not a capital gains tax liability arises under sections 579 to 579F to the trust’s Irish resident beneficiaries or under section 590 to the company’s Irish participators.

Relevant Date: Finance Act 2021