Revenue eBrief No. 235/20
22 December 2020
Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
Tax and Duty Manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) - has been created to provide step by step guidance on how to set up a DAC6 reporting obligation and file a DAC6 return on ROS.