This publication reviews the quality of Ireland's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.In the case of Small Self-Administered Schemes (usually one person schemes) annual accounts and periodic actuarial reviews must be submitted to Irish Revenue (Revenue Pensions Manual, ch. 19). 67. Express trusts are created by theanbsp;...
Title | : | Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 Combined: Phase 1 + Phase 2 |
Author | : | OECD |
Publisher | : | OECD Publishing - 2011-01-27 |
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