Revenue eBrief No. 81/18

04 May 2018

Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings

Tax and Duty Manual Part 35-00-01  has been updated to remove procedures relating to opinions which fall within the “lookback” provisions of Council Directive 2015/2376 and the OECD Framework, which are now complete.

The Tax and Duty Manual also now includes additional guidance on the information that will be exchanged with EU Member States and the European Commission under Council Directive 2015/2376 and incorporates the contents of Tax and Duty Manual Part 37-00-35.