Revenue eBrief No. 118/25
16 June 2025
The adoption of the Directive on administrative cooperation in the field of taxation (DAC) as amended and OECD equivalent frameworks into Irish legislation
Tax and Duty Manual [TDM] Part 38-03-37, which provided a roadmap to the domestic transposition of the Directive on Administrative Co-operation, has been updated as follows:
- to change the name of the TDM from TDM 38-03-36 to TDM 38-03-37 due to a numbering conflict, and
- to incorporate other international automatic exchange of information frameworks, which are equivalent to the DACs, including details in relation to their adoption into Irish legislation.