On 25 January 2023, the Irish Revenue issued eBrief No. 018/23 on country-by-country (CbC) reporting – data access & usage. Accordingly, Tax and Duty Manual Part 38-03-20 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; and
  • Section 1.8 updates the timeframes to bring them in line with exchange deadlines in CbCR legislation.