Revenue eBrief No. 156/23

05 July 2023

Automatic Exchange of Information (AEOI)

Tax and Duty Manual Part 35-01-01a -  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 to include 'Appendix 1 – Table of AEOI exchange relationships' to inform customers of the exchange agreements Revenue has in place under various Automatic Exchange of Information frameworks.