Revenue eBrief No. 132/18

14 June 2018

EU Mandatory Disclosure Rules – Entry Into Force from 25 June 2018

A new Tax & Duty Manual Part 33-03-02 has been created in relation to the Directive regarding mandatory exchange of information relating to reportable cross border arrangements (“DAC6”). The purpose of the manual is to provide a general overview of the scope of DAC6 as well as to alert intermediaries and taxpayers that the Directive comes into force on 25 June 2018.