Revenue eBrief No. 014/21

27 January 2021

EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)

Tax and Duty Manual Part 33-03-33 - 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