Revenue eBrief No.12521 – Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners

Revenue eBrief No. 125/21 23 June 2021 Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners Tax and Duty Manual (TDM) Guidelines for Exchange of Information between the ODCE and Revenue has been amended at paragraph 6.5, which relates to ODCE requests related to qualifying disclosures. […]