Revenue eBrief No. 200/20
03 November 2020
EU Mandatory Disclosure of Reportable Cross-Border Arrangements
Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - provides general guidance on the operation of the EU mandatory disclosure regime (DAC6).
Appendix II, which sets out a list of exemptions and reliefs that are excluded from the scope of hallmark A.3 where certain criteria are met, has been updated.