Irish Revenue has issued eBrief No. 134/20 on the manual for the EU mandatory disclosure regime (DAC6).
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Revenue eBrief No. 134/20
EU mandatory disclosure regime (DAC6)
Council Directive (EU) 2018/822 (the "DAC6") came into operation on 1 July. The DAC6 introduces a new EU mandatory disclosure regime for certain cross-border transactions that could potentially be used for aggressive tax planning. These are referred to as reportable cross-border arrangements. Tax and Duty Manual Par…