Irish Revenue has issued eBrief No. 184/21 concerning updated filing guidelines for DAC6.

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Revenue eBrief No. 184/21 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)

Tax and Duty Manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) - has been amended at Sections 3.2 and 4.2 to incl…