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.
