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Tax and Duty Manual - TCA97

Part 38-03-13

Third party returns: requirement to report information automatically

Part 33-03-05

Registration and Filing Guidelines for DAC 7

Part 33-03-05

Registration and Filing Guidelines for DAC 7 - Digital Platform Operators

Part 38-03-31

EU Reporting Obligations for Platform Operators

Part 38-03-33

Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements

Part 38-03-36

The Directive on administrative cooperation in the field of taxation (DAC)