Irish Revenue has issued eBrief No. 226/20, announcing the publication of a new Tax and Duty Manual - Large Corporates Division: Co-Operative Compliance Framework. The Manual is effective from 18 December 2020 and contains general information on the procedures and operation of the Co-operative Compliance Framework (CCF) by the Large Corporates Division (LCD). --- 1 Introduction This manual contains general information on the procedures and operation of the Co-operative Compliance Framework (CCF) by the Large Corporates Division (LCD). 1.1 What is Co-Operative Compliance? Co-Operative Compliance also described internationally as "Enhanced Relationship" or "Horizontal Monitoring", is the creation and development of...