Ireland
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Ireland confirms that its rules have not changed and continue to be applied effectively. Ireland continues to meet all terms of reference.1
The exchange of information framework
Ireland confirms that its rules have not changed and continue to be applied effectively. Ireland continues to meet all terms of reference.
Appropriate use of CbC reports
Ireland confirms that its rules have not changed and continue to be applied effectively. Ireland continues to meet all terms of reference.
Note
← 1. Ireland’s 2017/2018 peer review included a monitoring point relating to the conditions under which local filing may be required (paragraph 8 (c) iv. b) of the terms of reference). This monitoring point remains in place.