This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
Bilateral Agreements that have been signed to establish exchange of information for tax purposes.
This paper describes the features of the tax, recounts the story of its interplay between fiscal adjustment and helping meet the obligations to raise taxes, and implications for competitiveness and carbon leakage, environmental effectiveness and equity issues, and draws conclusions regarding why it happened, and provides tentative insights for other countries in a similar situation.
OECD countries acknowledge that taxes must play a role in the process of fiscal consolidation as they battle unprecedented budget deficits. In 2010, the majority of OECD governments have stabilised their tax to GDP, with the average ratio moving up slightly from 33.8% in 2009 to 33.9% in 2010.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Ireland.
English, , 33kb
Agreement between Ireland and Cook Islands for the exchange of information relating to tax matters
English, , 32kb
Agreement between Ireland and Samoa for the exchange of information relating to tax matters
English, , 395kb
Agreement between Ireland and Saint-Lucia for the exchange of information relating to tax matters
English, , 352kb
Agreement between Ireland and Antigua & Barbuda for the exchange of information relating to tax matters
English, , 50kb
Agreement between Ireland and British Virgin Islands for the exchange of information relating to tax matters