Irish Revenue has issued eBrief No. 202/23 on the creation of a new Tax and Duty Manual Part 38-03-32 - DAC Exchange of Information - presence and participation of foreign tax officials in administrative queries. The new manual provides guidance on the presence and participation of foreign tax officials in administrative enquiries as part of an exchange of information request under Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC), as amended by Council Directive (EU) 2021/514 (DAC7). --- 1 Introduction Council Directive 2011/16/EU (the "DAC") provides for the sharing of taxpayer information between the tax administrations...