Revenue eBrief No. 184/21

11 October 2021

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 Sections 3.2 and 4.2 to include updated screenshots and guidance in line with the new schema.