Those involved in advising on orimplementing Irish tax-related transactions will need to considerwhether they have reporting obligations to the Irish RevenueCommissioners (Revenue) under the mandatory disclosure regime that cameinto effect in Ireland in January 2011. The new rules will impact on‘promoters’ (such as legal and accountancy firms and financialinstitutions) and in some cases ‘users’ of planning that involves anIrish tax advantage, whether those persons are based in Ireland orelsewhere.

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