Revenue eBrief No. 260/24
21 October 2024
Revenue Arrangements for Implementing EU and OECD EOI Requirements in Respect of Tax Rulings
Part 35-00-01 - Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax RulingsPart 35-00-01 has been updated as follows:
- Section 1.1: Updated to reflect changes introduced in Council Directive (EU) 2023/2226 (DAC8), that will bring individuals into scope for exchange.
- Section 3.1 and section 4.1: Updated to clarify spontaneous exchange of information for rulings.
- Section 3.8: References to Council Directive 2011/16/EU (the DAC) have been updated to reflect amendments under Council Directive (EU) 2023/2226 (DAC8). This includes updates to the allowable use of information in line with Article 16 of the DAC.
- Section 3.8: Updated to outline the allowable use of information under the OECD framework.
- Annex 3:Updates to the list of jurisdictions covered by the OECD framework with which Ireland has a legal basis to spontaneously exchange information with.