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EU DAC6 - Mandatory Disclosure of Reportable Cross-Border Arrangements Directive 2018/822 (DAC6) is an EU Directive requiring EU intermediaries or taxpayers to report information on certain cross-border arrangements to their local tax authorities.  Our previous client updates in relation to DAC6 can be found on our website here 2.  In an unexpected move on 31 December 2020, at the end of the Brexit transition period, the UK Government published legislation that will narrow the scope of the UK s DAC6 reporting requirements.  Only arrangements that meet hallmarks under Category D of DAC6 will need to be reported in the UK.  Hallmark D applies to reportable cross-border arrangements that

United kingdomReportable cross borderUnited kingdom governmentIrish intermediariesUnder irishRevenue onlineUk government announces changes to dac6 post brexit impact for irelandPublic sectorConstitutional amp administrative lawTax authoritiesஒன்றுபட்டது கிஂக்டம்ஒன்றுபட்டது கிஂக்டம் அரசுஐரிஷ் இடைத்தரகர்கள்கீழ் ஐரிஷ்வருவாய் நிகழ்நிலைபொது துறை