Irish Revenue has updated its COVID-19 information and advice for taxpayers and agents regarding the deferral of the exchange dates for DAC2, and the filing and exchange dates for DAC6, as a result of the impact of the COVID-19 pandemic. With respect to DAC6 filing, Revenue has provided the following:
- Mainstream reporting - The 30-day time period for the reporting of information related to new reportable cross-border arrangements will now commence on 1 January 2021. For any reportable cros…