Irish Revenue has issued eBrief No. 018/23 concerning updates to Tax and Duty Manual (TDM) Part 38-03-20 - Country-by-Country Reporting - Data Access & Usage. This includes an update to Section 1.7 Exchange of CbC Reports/ Equivalent CbC Reports in regard to the number of CbC report exchange agreements in place, including the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). In this respect it is provided that, as of January 2023, 95 ju…