S.L. 123.127 Art. 49Extension of application to jurisdictions that are not EU Member States.

(1) The provisions of regulation 13(4), (5), (6), (7)(d), (8)(a) and (9)(d), and regulations 36 and 47 to 48 shall apply in relation to jurisdictions that are not EU mutatis mutandis Member States and:

(a) with which an arrangement is in place pursuant to which there is an obligation in place to provide the information specified in Section III of Annex III; and

(b) which are identified in the list published by the Commissioner on the website of the Commissioner for Revenue under the provisions of article 96(2) of the Income Tax Act;

(2) In applying this regulation, the 2015 final consolidated report, entitled "Transfer Pricing Documentation and Country-by-Country Reporting, on Action 13 of the OECD/ G20 Action Plan on Base Erosion and Profit Shifting", as developed by the Organisation for Economic Cooperation and Development shall be used as a source of illustration or interpretation.