On 7 September 2022, the Irish Revenue published an eBrief No. 167/22 on revenue arrangements for implementing EU and OECD exchange of information requirements in respect of tax rulings. Accordingly, Tax and Duty Manual Part 35-00-01 (the guidance) has been updated.
Updates in Annex 3: The list of jurisdictions covered by the OECD Framework with which Ireland has a legal basis to spontaneously exchange information – has been updated to include Mauritania, Samoa, and Togo.
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