Revenue eBrief No. 080/24
14 March 2024
EU Mandatory Disclosure of Reportable Cross -Border Arrangements Part 33-03-03
TDM 33-03-03 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements – provides comprehensive guidance on the operation of DAC6. Therefore the contents of TDM 33-03-02, which provided details on the introduction of DAC6 is no longer relevant.
