Revenue eBrief No. 72/17

31 July 2017

Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.

Tax and Duty Manual Part 35-01-01a has been updated to include Automatic Exchange of Information provisions between Ireland and Hong Kong, and Ireland and the United States of America under the respective Double Taxation Agreements.