Revenue eBrief No. 175/22
26 September 2022
Guide to Exchange of Information
Tax and Duty Manual Part 35-01-01a - 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 - has been amended as follows:
- References in Section 2 - Exchange of Information on Request have been updated to reflect the Compliance Intervention Framework (CIF).
- The addition of Section 3.7 - Council Directive (EU) 2018/822 Amending Directive 2011/16/EU As Regards Mandatory Automatic Exchange Of Information In The Field Of Taxation (DAC6 - EU Mandatory Disclosure Regime).