Update to Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC 6)
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Update to Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC 6)

Publication Date: Nov 17, 2021
 
The Commissioner for Revenue notifies that version 1.1 of the Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements are available for download here​. Updates relate to the annual notification of non-disclosing intermediaries in sections 6.5.1 and Annex I of the Guidelines. ​