There were several important legislative changes which emerged
over the course of January. Below is an overview of the key updates
across different regulatory areas.
On the 17th of January 2025, the Cooperation
with Other Jurisdictions on Tax Matters (Amendment) Regulations,
2025, were published, transposing the provisions of Directive (EU)
2021/514 of the European Parliament and of the Council of
25th of March 2023, strengthening administrative
cooperation in taxation. Further to this, on the 24th of
January 2025, the Organisational Structures for Data Sharing and
Re-Use (Amendment) Regulations, 2025 was published, enhancing open
data and public sector information sharing, further transposing the
provisions of Directive (EU) 2019/1024 of the European Parliament
and of the Council of 20th of June 2019.