On 2 February 2017, Irish Revenue published eBrief No. 12/2017 concerning the exchange of information in respect of tax rulings. --- Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings You may wish to note the following updates to the Tax & Duty Manual Part 35-00-01 (362KB). Section 1 of the tax and duty manual has been updated to reflect the fact that the EU Directive has been transposed into Irish law. Paragraph 6 of section 2.1, which provided details in relation to the optional exception that applied to the look-back element of...