TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Qualifying disclosures – exchange of information to ODCE

The paragraph within the Tax and Duty Manual – Guidelines for Exchange for Information between the Office of the Director of Corporate Enforcement (ODEC) and Revenue – related to qualifying disclosures has been amended.

Paragraph 6.5 of the manual has been expanded to advise that:

Where information regarding potentially a serious offence under the Companies Acts comes to Revenue’s attention, including through a qualifying disclosure, Revenue will refer this information to the ODCE.

See Revenue eBrief No. 125/21 for further details.