Irish Revenue has issued eBrief No. 082/24 on a new Tax and Duty Manual that explains the transposition of the Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation in Ireland from DAC1 to DAC7.
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Revenue eBrief No. 082/24 The Directive on administrative cooperation in the field of taxation
Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States. The DAC …