On 26 September 2022, the Irish Revenue published an eBrief No. 175/22 on Guide to Exchange of Information. Accordingly. Tax and Duty Manual Part 35-01-01a (the Guide) 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 updated. The update includes the following sections:
- References in Section 2: Exchange of Information on Request have been updated to reflect the Compliance Intervention Framework (CIF); and
- 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).
