Ireland: Updated guidance on adoption of directive on administrative cooperation in taxation (DAC)

The updates add information on other international automatic exchange of information frameworks.

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September 4, 2025

Irish Revenue issued eBrief No. 118/25, updating the Tax and Duty Manual Part 38-03-37, which outlines Ireland's adoption of the Directive on Administrative Cooperation (DAC) and its amendments, including DAC2 through DAC7.

The updates add information on other international automatic exchange of information frameworks equivalent to the DACs and their integration into Irish legislation.

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