Revenue eBrief No. 175/22 – Guide to Exchange of Information

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).

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