Revenue Guidance on Mandatory Disclosure for Intermediaries – DAC6

The Revenue Commissioners issued guidance today on the implementation of Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, commonly referred to as “DAC6”. The Revenue Commissioners confirmed that the obligations arising from DAC6 will take effect from 25 June 2018.

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