Revenue eBrief No. 014/21
27 January 2021
EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)
Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - has been updated to set out filing instructions where certain specified information in a disclosure is subject to Legal Professional Privilege (LPP).
In such cases, a Form DAC 6 (LPP) should be filed using MyEnquiries, setting out the identity of the relevant taxpayer and other intermediaries involved in the reportable cross-border arrangement.
A copy of the Form DAC 6 (LLP) is available on the Revenue website