Revenue arrangements for implementing EU and OECD Exchange of Information Requirements in respect of tax rulings
Revenue has set out updated guidance on its arrangements for implementing the EU Directive in relation to the mandatory exchange of information and the OECD framework for the compulsory spontaneous exchange of information in respect of rulings.
The EU Directive has been transposed into Irish law and the Revenue guidance has been amended to reflect a number of updates and deletions. Further details can be found in Revenue eBrief No. 12/2017 on here.