Irish Revenue Publishes New Tax and Duty Manual on Arrangements for Implementing EU Spontaneous Exchange of Information

On 12 March 2015, Irish Revenue published Revenue eBrief No. 30/15 concerning arrangements for implementing Council Directive 2011/16/EU for the spontaneous exchange of information of Revenue opinions on cross-border transactions or situations.
Council Directive 2011/16/EU on administrative cooperation in the field of taxation provides for the exchange of information between the tax…
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