Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

DTAs are specifically tailored to every agreement. As a result, not all agreements are the same. There is a minimum standard which is set by the OECD and it is then a matter for each country to negotiate around that. This is obviously one of the reasons it takes longer for us to conclude these negotiations, particularly if other countries are seeking considerations which may not be contained in other agreements. If we do not have a DTA, a TIEA or a FATCA, what do we have and can we, as the Deputy quite correctly inquired, provide information? My understanding is that if there is no legal basis, we cannot exchange information.