Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Authorities
Status as of 18/08/2019

Ireland

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

ANNEX B – Competent Authorities

For the purposes of Article 3, paragraph 1.d., of the Convention, the term “competent authority” means the Revenue Commissioners or their authorised representative.
Period covered: 01/09/2013 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.