Irish Revenue has issued eBrief No. 067/26 on updated guidance regarding the operation of DAC6.
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Revenue eBrief No. 067/26 Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements
Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements provides comprehensive guidance on the operation of DAC6. This manual has been updated as follows to reflect amendments made to section 817RA(3)(c) of the Taxes Consolidation Act 1997 a…