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

New model manual on exchange of information published

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), the World Bank Group and the African Development Bank are jointly publishing a new version of the Model Manual on Exchange of Information for Tax Purposes.

The new manual covers a broader range of exchange of information tools, such as simultaneous tax examinations allowing two or more jurisdictions to conduct simultaneous audits of person(s) of common or complementary interest, or tax examinations abroad to collect information in a foreign jurisdiction.

The model can be tailored to address a jurisdiction’s specific needs. It also provides checklists and various template letters to deal with the main forms of communications carried out by EOI units.