Revenue eBrief No. 138/21

13 July 2021

Tax and Duty Manual Part 33-03-04 - 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 amended at Section 7.4 to include the XML Schema Version 1.2 update and the applicable migration dates.