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Irish Revenue Explains Transposition of the Council Directive on Administrative Cooperation in the Field of Taxation

20 March 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 082/24 on a new Tax and Duty Manual that explains the transposition of the Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation in Ireland from DAC1 to DAC7. --- Revenue eBrief No. 082/24 The Directive on administrative cooperation in the field of taxation Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States. The DAC has been amended numerous times since its introduction. Tax and Duty Manual Part 38-03-36 - The Directive on administrative cooperation in the field...