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Ireland Updates List of Jurisdictions for Spontaneous Tax Ruling Exchange

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 167/22 on revenue arrangements for implementing EU and OECD exchange of information requirements in respect of tax rulings. This includes an update to Annex 3 of Tax and Duty Manual Part 35-00-01, which provides the list of jurisdictions covered by the OECD Framework and with which Ireland has a legal basis to spontaneously exchange information in relation …

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