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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