DAC2 is based on the OECD international standard on the automatic exchange of financial account information (the Common Reporting Standard, CRS). As of March 2024, there are over 5 400 bilateral exchange relationships activated with respect to more than 120 jurisdictions committed to the CRS.

2024年7月23日 · DAC2 made the operation of the CRS mandatory for all EU Member States and brought the CRS into EU legislation. Under DAC2-CRS Irish financial institutions report details of account holders that are not tax-resident in Ireland or the US. Revenue then exchanges this information with the participating jurisdiction of residence.

These guidelines are designed to provide information in relation to DAC2-CRS Reporting in Ireland. 1. Section 1: Customer Registering for DAC2-CRS. This step can only be completed once the Customer is registered for ROS. If the Customer is not registered for ROS, refer to …

Council Directive 2011/16/EU (2) already provides for the mandatory automatic exchange of information between Member States on certain categories of income and capital, mainly of a non-financial nature, that taxpayers hold in Member States other than their State of residence.

Next: The Common Reporting Standard (CRS) and DAC2. Explains the Foreign Account Tax Compliance Act (FATCA), how to file a return and the legislation that underpins the agreement to exchange this information.

2021年1月4日 · Tο Συμβούλιο της Ευρωπαϊκής Ένωσης εξέδωσε την οδηγία της ΕΕ 2014/107/ΕΕ (κοινώς γνωστή ως «DAC2»), που επέκτεινε τη συνεργασία μεταξύ των φορολογικών αρχών της ΕΕ για την αυτόματη ανταλλαγή ...

On 9 December 2014, EU Member States adopted Directive 2014/107/EU amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation ('DAC2') which provides for mandatory automatic exchange of financial information as foreseen in the OECD global standard.

Attenzione: a causa dell’emergenza Coronavirus, è differito al 30 settembre 2020 il termine per la comunicazione all’Agenzia delle Entrate delle informazioni sui conti finanziari …

Tervezett fejlesztés miatt 2025. március 22-én 21:00-tól szolgáltatásaink egy része átmenetileg nem lesz elérhető.

The Newsletter for the Financial Sector helps you to keep track of information related to the FATCA, CRS and DAC2 annual information returns, and of other tax matters and legislative amendments relevant to the sector.