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 authorities of EU Member States. The Directive applies to all taxes other than value-added tax, EU …