Irish Revenue Updates Guidance on Mandatory Disclosure of Reportable Cross-Border Arrangements

Irish Revenue has issued eBrief No. 078/22 on updated guidance concerning EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6).

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Revenue eBrief No. 078/22 EU Mandatory Disclosure of Reportable Cross-Border Arrangements

Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6) - has been updated (in sections 2, 4 and 5) to reflect changes introduced by Finance Act 2021 and to provide additional guidance on the various …