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Revenue eBrief No. 202/23

28 September 2023

Exchange of information - presence and participation of foreign tax officials in administrative enquiries

A new Tax and Duty Manual Part 38-03-32 - DAC Exchange of Information - presence and participation of foreign tax officials in administrative queries has been created. The manual provides guidance on the presence and participation of foreign tax officials in administrative enquiries as part of an exchange of information request under Council Directive 2011/16/EU (the "DAC"), as amended by Council Directive (EU) 2021/514 ("DAC 7"). 

Published: 28 September 2023 Print this page

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