– see also Common Reporting Standard (CRS); Exchange of Information; EU Directives

Access to anti-money-laundering information (DAC 5)

Administrative cooperation in the field of taxation (DAC 1)

Automatic exchange

Automatic exchange of Country-by-Country Reports (DAC 4)

Automatic exchange of information on financial accounts (DAC 2)


Data protection

Disclosure of cross-border tax planning (DAC 6)

EU-UK Trade and Cooperation Agreement

Exchange on request

Exchange with third countries

Forms of administrative cooperation


Interaction with tax treaties

Ireland, implementation

Limits on cooperation

Multilateral competent authority agreement and

Right to a fair trial

Service of notices

Spontaneous exchange

Spontaneous exchange of cross-border rulings and advance pricing arrangements (DAC 3)

Taxpayer rights

Use of information