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Tax and Duty Manual - TCA97

Part 38-03-13

Third party returns: requirement to report information automatically

Part 38-03-33

Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements

Part 38-03-22

Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland

Part 38-03-24

Revenue Guide to Automatic Exchange of Information (AEOI) for Financial Account Holders

Part 38-03-25

Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)