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Irish Revenue Updates on Guidance on Exchange of Information Including New Guidance on DAC7

12 August 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 210/24 concerning updated guidance on the exchange of information, including new guidance on the exchange of information on income derived through digital platforms under DAC7. --- Revenue eBrief No. 210/24 Updates to Revenue Guide to the Exchange of Information The Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland's Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters has been updated as follows: Further information on the role of a Competent Authority in initiating the exchange of information has been added....