Irish Revenue has issued eBrief No. 260/24 concerning updated guidance on Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements in Respect of Tax Rulings. --- Revenue eBrief No. 260/24 Revenue Arrangements for Implementing EU and OECD EOI Requirements in Respect of Tax Rulings Part 35-00-01 - Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings Part 35-00-01 has been updated as follows: Section 1.1: Updated to reflect changes introduced in Council Directive (EU) 2023/2226 (DAC8), that will bring individuals into scope for exchange. Section 3.1 and section 4.1: Updated to...