Enactment of the EU DAC6 Directive
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Enactment of the EU DAC6 Directive
The Irish Finance Act 2019 was signed into law by Irish President on 22 December 2019 and enacts EU Directive 2018/822 (“DAC6”) into Irish law. This is a new measure requiring certain intermediaries and taxpayers based in or with a connection to Ireland to report information on a broad range of reportable cross-border arrangements to Irish Revenue authorities. This CityPaper will outline the key features of this new legislation both in Ireland and therefore the EU.
