eBrief No. 040/21 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)
Revenue eBrief No. 040/21 01 March 2021 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 requirements has been updated as follows: The practice of allowing an intermediary not to disclose […]
