On 5 July 2016, Irish Revenue published eBrief No. 65/2016 on arrangements implemented for the exchange of tax rulings.
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Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings
In 2015, two initiatives were adopted at international level to improve transparency in the area of tax rulings, as follows:
- Council Directive (EU) 2015/2376 of 8 December 2015 which amends Directive 2011/16/EU as regards mandatory automatic exchange of i…