Evaluation of Budget Compliance Measures
These papers evaluate the yield from the "compliance measures" in Budgets 2016 and 2017. The analysis in these reports assesses the likely impact and indicates a range of outcomes that it is reasonable to attribute to the measures.
Case Base Review
Comprehensive Expenditure Review
Publication of Peer Review Report of Ireland
The OECD Global Forum is responsible for the in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes.
The peer review assesses the legal and regulatory framework of each jurisdiction to verify that:
- information that is relevant for tax purposes is available within that jurisdiction
- the tax authorities have the power to obtain that information
- there are mechanisms in place for the exchange of that information with partner jurisdictions.
In 2010, Ireland was one of the first countries to be peer-reviewed by the Global Forum and received the highest possible rating of 'Compliant'. Details of the 2010 report can be found at Peer Review Report: Ireland 2013.
In 2016, a second round of peer reviews commenced and in August 2017 Ireland was again awarded the highest possible rating of ‘Compliant’. Details of the 2017 report can be found at Peer Review Report: Ireland 2017 (Second Round).