Revenue eBrief No. 111/19

07 June 2019

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 at Appendix 3.

The update amends the list of jurisdictions covered by the OECD Framework for the compulsory spontaneous exchange of information in relation to tax rulings to reflect new members who have joined recently.