Irish Revenue has issued eBrief No. 014/21 concerning DAC6 reporting and legal professional privilege.
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Revenue eBrief No. 014/21 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)
Tax and Duty Manual Part 33-03-33 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - has been updated to set out filing instructions where certain specified information in a disclosure is subject to Legal Professional Privilege (LPP).
In such cases, a Form DAC 6 (LPP) …