Irish Revenue has issued eBrief No. 047/25 regarding its guidance on Automatic Exchange of Information (AEOI), including updates to Appendix 1 - Table of AEOI exchange relationships. This includes new exchange relationships commenced in 2024 and 2025 with respect to DAC2/CRS, DAC4/CbC Reporting, and DAC7/Model Reporting Rules for Digital Platforms.

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Revenue eBrief No. 047/25 Guide to Exc…