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Tax and Duty Manual - TCA97

Part 38-03-23

Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS)

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 38-03-35

Returns in relation to foreign accounts

Part 38-03-26

Filing Guidelines for DAC2-Common Reporting Standard

Part 08-04-12

The taxation of deposit interest income: source, rates applicable and reporting obligations