Revenue eBrief No. 018/23
25 January 2023
Country-by-Country Reporting - Data Access & Usage
Tax and Duty Manual (TDM) Part 38-03-20 - Country-by-Country Reporting - Data Access & Usage - has been updated.
In addition to editorial changes, amendments of note are:
- Section 1.7 contains updated figures on Country-by-Country Reporting (CbCR) agreements in place
- Section 1.8 updates the timeframes to bring them in line with exchange deadlines in CbCR legislation.