Irish Revenue has issued eBrief No. 118/25 on updates to Tax and Duty Manual Part 38-03-37, which provides an overview of Ireland's domestic adoption of the Directive on Administrative Cooperation in the Field of Taxation (DAC) and its several amendments over the years, including DAC2 (Financial Account Info), DAC3 (Cross-Border Rulings and APAs), DAC4 (CbC Reports), DAC5 (Beneficial Ownershi…