DAC1
The source of information for exchange
Information for exchange under Council Directive 2011/16/EU (DAC1) is extracted from tax returns. These include Income Tax Returns (Form 11) and Local Property Tax Returns filed with Revenue by customers who are resident in another European Union (EU) Member State. Identifying information includes name, address and date of birth. Non-resident filers must also provide their jurisdiction of residence and their Tax Identification Number (TIN) in that country.
The relevant DAC1 data is extracted from tax returns where the jurisdiction of residence is another EU Member State.
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