Irish Revenue has issued eBrief No. 167/22 on revenue arrangements for implementing EU and OECD exchange of information requirements in respect of tax rulings. This includes an update to Annex 3 of Tax and Duty Manual Part 35-00-01, which provides the list of jurisdictions covered by the OECD Framework and with which Ireland has a legal basis to spontaneously exchange information in relation to tax rulings. The list has been updated to include Mauritania, Samoa, and Togo, bringing the total number of jurisdictions to 139.