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.