Irish Revenue has issued eBrief No. 175/22 concerning an update to Tax and Duty Manual Part 35-01-01a, Guide to Exchange of Information. The main update is the addition of the new Section 3.7, which provides an overview of the DAC6 requirements for reportable cross-border arrangements.
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3.7 Council Directive (EU) 2018/822 Amending Directive 2011/16/EU As Regards Mandatory Automatic Exchange Of Information In The Field Of Taxation (DAC6 - EU Mandatory Disclosure Regime)
DAC6 introduce…