Revenue eBrief No. 167/22
07 September 2022
Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements in Respect of Tax Rulings
An up-to-date version of Tax and Duty Manual Part 35-00-01 - Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements in Respect of Tax Rulings - has been published.
The Annex 3 list of jurisdictions covered by the OECD Framework - with which Ireland has a legal basis to spontaneously exchange information - has been updated to include Mauritania, Samoa and Togo.