Dáil Éireann Debate, Thursday - 22 January 2026
324. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance when Ireland first concluded any form of tax information exchange agreements with Jersey; and if he will make a statement on the matter. [5252/26]
Amharc ar fhreagraIreland is committed to the full exchange of tax information and has concluded Tax Information Exchange Agreements (TIEAs) with 26 countries and autonomous regions, all of which are in effect. Ireland’s list of TIEAs (www.revenue.ie/en/tax-professionals/tax-agreements/tiea/index.aspx?page=g) is published on Revenue.ie.
A working group was formed in 2002 under the auspices of the OECD Global Forum to develop a model TIEA that member States could use to negotiate bilateral TIEAs with offshore jurisdictions. The working group consisted of representatives from OECD member countries, including Ireland, as well as representatives from the offshore jurisdictions.
The OECD model TIEA, which is used by Ireland in its negotiations, represents the international standard for effective exchange of information in tax matters.
Ireland signed a TIEA with Jersey in March 2009, which was approved by the Oireachtas later that year. The conclusion of the TIEA was the first of its kind with Jersey and represented a new chapter in relations between the two jurisdictions.
