Irish Revenue has published eBrief No. 047/25 on 19 February 2025, updating its guidance on the Automatic Exchange of Information (AEOI).
Exchange of Information (EOI) is the cross-border sharing of information between tax administrations to detect and prevent tax evasion and tax avoidance and to ensure, among other things, the correct application of a jurisdiction’s domestic tax legislation.
The update includes revisions to Appendix 1 – Table of AEOI exchange relationships, reflecting new exchange agreements established in 2024 and 2025 for DAC2/CRS, DAC4/CbC Reporting, and DAC7/Model Reporting Rules for Digital Platforms.
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 updated.
The update is to Appendix 1 – Table of AEOI exchange relationships to show new exchange relationships commenced in 2024 and 2025 to date.
