Revenue eBrief No. 018/23 – Country-by-Country Reporting – Data Access & Usage


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.

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