On 3 November 2020, the Irish Revenue published an eBrief No. 200/20, which provides EU mandatory disclosure of reportable cross-border arrangements. On the similar day, the Revenue also published a Tax and Duty Manual, providing general instruction of how to operate the EU mandatory disclosure regime (DAC6). Appendix II, which sets out a list of exemptions and reliefs that are excluded from the scope of hallmark A.3 where certain criteria are met, has been updated in this release.
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