Joan Burton (Dublin West, Labour)
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206. To ask the Minister for Finance the number of spontaneous notifications sent by the Revenue Commissioners to other EU states and non-EU countries for which there is a tax treaty in place relating to tax affairs of companies based in those states for each of the years 2013 to 2016 and to 31 August 2017, by country; and if he will make a statement on the matter. [38630/17]

Joan Burton (Dublin West, Labour)
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209. To ask the Minister for Finance the number of notifications sent by the Revenue Commissioners to other EU states and non-EU countries for which there is a tax treaty in place relating to persons letting property via a web platform (details supplied) in those states for 2015 and 2016 and to 31 August 2017, by country; and if he will make a statement on the matter. [38634/17]

Joan Burton (Dublin West, Labour)
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210. To ask the Minister for Finance the number of notifications sent by the Revenue Commissioners to other EU states and non-EU countries for which there is a tax treaty in place relating to those trading through a web platform (details supplied) in those states for 2015 and 2016 and to 31 August 2017, by country; and if he will make a statement on the matter. [38635/17]

Joan Burton (Dublin West, Labour)
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211. To ask the Minister for Finance the number of notifications sent by the Revenue Commissioners to other EU states under obligations arising from 2011/16/EU dealing with administrative co-operation on taxation, by the type of income involved (details supplied) for 2016 and to 31 August 2017, by country; and if he will make a statement on the matter. [38636/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 206 and 209 to 211, inclusive, together.

I have been advised by Revenue that exchange of information carried out under the provisions of Ireland’s international agreements including double taxation treaties and the Council Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation is governed by strict confidentiality provisions and the details of any specific exchanges that have taken place in relation to individual companies or between Ireland and specific jurisdictions cannot be disclosed.

However Revenue has provided the following broad information in relation to exchange of information.

Spontaneous exchanges of information with other jurisdictions in relation to companies.

2013 - 1 exchange

2014 - 2 exchanges

2015 - 3 exchanges

2016 - 28 exchanges

2017 (to August) - 2 exchanges

Since 1 April 2016, Revenue have spontaneously exchanged opinions with jurisdictions that have committed to Action 5 of the OECD’s Base Erosion and Profit Shifting Package and with which Ireland has a legal arrangement. These opinions all relate to companies. In 2016, Revenue exchanged 24 opinions and in 2017 they exchanged 2 opinions. The figure for 2016 included older opinions exchanged under a “lookback” procedure. These are included in the figures above for 2016 and 2017.

Exchanges of data under Council Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation

Revenue has provided the following broad information i.e. by category and year, in relation to the exchange of information with other Member States under the Directive on Administrative Cooperation.

Other exchange of information

In addition, Revenue exchange information on request and automatically with partner jurisdictions. Automatic exchange of information includes the exchange of financial account information with the USA (under legislation implementing the Foreign Account Tax Compliance Act (FATCA)). Exchange of financial account information under Directive 2014/107/EU (which amends Council Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation) and the OECD Common Reporting Standard is due to take place before the end of September this year.