Mandatory Automatic Exchange of Information in the Field of Taxation Regulations 2015
S.I. No. 609 of 2015
MANDATORY AUTOMATIC EXCHANGE OF INFORMATION IN THE FIELD OF TAXATION REGULATIONS 2015
Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 5th January, 2016.
The Revenue Commissioners, in exercise of the powers conferred on them by section 891G (inserted by section 74 of the Finance Act 2015 (No. 52 of 2015)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), with the consent of the Minister for Finance, hereby make the following Regulations:
1. Citation and commencement
(1) These Regulations may be cited as the Mandatory Automatic Exchange of Information in the Field of Taxation Regulations 2015.
(2) These Regulations come into operation on 31 December 2015.