This section outlines the framework for conducting joint audits between the Revenue Commissioners and competent authorities of other Member States, in line with Council Directive 2011/16/EU. It defines key roles, such as 'nominated officer' and 'authorised officer', and sets out procedural requirements, including requests for joint audits, authorisation protocols, and reporting standards.

The joint audit procedure mandates responding to requests within 60 days, ensures adherence to local laws, and stipulates that individuals maintain the right to refuse disclosure of privileged information. The process is designed to enhance cross-border tax compliance while safeguarding taxpayer rights.