Ireland Provides Update to Tax and Duty Manual on DAC6 Reporting

Irish Revenue has issued eBrief No. 200/20 regarding updates to the tax and duty manual on disclosure of reportable cross-border arrangements (DAC6).

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Revenue eBrief No. 200/20

EU Mandatory Disclosure of Reportable Cross-Border Arrangements

Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - provides general guidance on the operation of the EU mandatory disclosure regime (DAC6).

Appendix II, which sets out a list of exemptions and…