EU Mandatory Disclosure of Reportable Cross-Border Arrangements

Nov 09, 2020

Revenue updated the Tax and Duty Manual Part 33-03-03  - EU Mandatory Disclosure of Reportable Cross-Border Arrangements – which provides general guidance on the operation of the EU mandatory disclosure regime (DAC6).

Appendix II, which sets out a list of exemptions and reliefs that are excluded from the scope of hallmark A.3 where certain criteria are met, has been updated.