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Taxes Consolidation Act 1997 section 891K
Implementation of Council Directive (EU) 2021/514 of 22 March 2021 5 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests
Section 891K sets out the rules under which a tax official from another EU Member State may be present at and participate in administrative enquiries carried out by the Revenue Commissioners in Ireland, as part of the exchange of information under the EU Directive on administrative cooperation in taxation (DAC7).
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