Oireachtas Joint and Select Committees
Wednesday, 24 September 2014
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Double Taxation Agreements: Minister of State at the Department of Finance
3:10 pm
Simon Harris (Wicklow, Fine Gael)
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Spontaneous exchange is already happening under the existing treaties, both bilateral and multilateral. Furthermore, Ireland has joined the OECD early adopters group. Ireland has been leading the way on this and is ready to move on any further international standards. Currently, it would be wrong to give the impression that spontaneous exchanges are not already a part of existing bilateral and multilateral treaties.