In issue 4 of 2020 of Irish Tax Review, Directive 2011/16/EU on information exchange, known as “DAC 6”, which was transposed into Irish law in a new Chapter 3A of Part 33 TCA 1997, was discussed in light of the published Revenue guidance at that time (see David Fennell, “EU Mandatory Disclosure: Crunch Time for DAC 6 Filings”, Irish Tax Review, 33/4 (2020)).
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