Ireland Updates Guidance on EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)

Irish Revenue has issued eBrief No. 040/21 concerning updates to its DAC6 reporting guidance.
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Revenue eBrief No. 040/21 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)
Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - has been updated as set out below.
The guidance on the specified information reporting require…
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