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.