Irish Revenue has issued eBrief No. 014/21 concerning DAC6 reporting and legal professional privilege.

---

Revenue eBrief No. 014/21 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)

Tax and Duty Manual Part 33-03-33 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - has been updated to set out filing instructions where certain specified information i…