DAC1
Information for exchange under Council Directive 2011/16/EU (DAC1) is extracted from tax files. These include tax returns filed with Revenue by customers that are resident in another European Union (EU) Member State.
Identifying information includes:
- name
- address
- date of birth (in the case of individual taxpayers)
- jurisdiction of residence
- Tax Identification Number (TIN) in the jurisdiction of residence.
The relevant DAC1 data is extracted from tax files where the jurisdiction of residence is another EU Member State.
Next: When and how the information is exchanged
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