EU Mandatory Disclosure Regime

Irish legislation and guidance on DAC6

DAC6 was transposed into Irish law by:

  • Chapter 3A, Part 33, Taxes Consolidation Act 1997, which was introduced by section 67 of Finance Act 2019
  • European Union (Administrative Cooperation in the Field of Taxation) (Amendment) Regulations 2019.

More information on this can be found in Tax and Duty Manual Part 33-03-03.

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