On 2 February 2017, Irish Revenue published eBrief No. 12/2017 concerning the exchange of information in respect of tax rulings.
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Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings
You may wish to note the following updates to the Tax & Duty Manual Part 35-00-01 (362KB).
- Section 1 of the tax and duty manual has been updated to reflect the fact that the EU Directive has been transposed into Irish law.
- Paragraph 6 of sec…