Ireland Updates Guidance on EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)

Irish Revenue has issued eBrief No. 040/21 concerning updates to its DAC6 reporting guidance.

---

Revenue eBrief No. 040/21 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)

Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - has been updated as set out below.

The guidance on the specified information reporting requirements has been updated as follows:

• The practice of allowing an intermediary not to disclose informa…