Revenue eBrief No. 142/21

20 July 2021

Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)

Tax and Duty Manual Part 33-03-04 – Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) – has been amended at Section 7.4 to include a revised date for the re-opening of the portal of 17 August 2021.