Revenue eBrief No. 082/24
15 March 2024
The Directive on administrative cooperation in the field of taxation
Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States. The DAC has been amended numerous times since its introduction.
Tax and Duty Manual Part 38-03-36 - The Directive on administrative cooperation in the field of taxation - provides a roadmap to the Irish transposition of the DAC and general guidance on the scope and application of the DAC and the amendments to it.