TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

EU Mandatory Disclosure of Reportable Cross-Border Arrangements

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.