DAC 2 Guidelines updated

The MTCA has published updates to the DAC 2 guidelines.  Version 4.7 of the Guidelines has been issued with updates to:

• Section 2.2.3 : Investment Entity – page 16
• Section 14.1: Recalcitrant Accounts/ Undocumented Accounts
  • ​​​​​​Subsection: Undocumented Accounts – page 101
• Appendix 1 and Appendix 2 – pages 103 to 105​

View the updated guidelines here.