Revenue eBrief No. 047/25
19 February 2025
Guide to Exchange of Information
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.
The update is to Appendix 1 - Table of AEOI exchange relationships to show new exchange relationships commenced in 2024 and 2025 to date.