Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 24/05/2019
IrelandDeclaration 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