TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

EU Commission Publishes “DAC6” Implementing Regulation

The European Commission has published Implementing Regulation (EU) 2019/532 which amends Implementing Regulation (EU) 2015/2378, regarding the standard forms for the mandatory automatic exchange of information on reportable cross-border arrangements.

The Regulation concerning the Directive on Mandatory Disclosure Rules, commonly referred to as DAC6, adds a requirement of including a reference number of the reportable cross-border arrangement to the standardised form for the mandatory automatic exchange of information on reportable cross-border arrangements. The Implementing Regulation shall apply from 1 July 2020.