DAC 6 – Notification deadline for non-disclosing intermediaries
19 September 2020
The Commissioner for Revenue has announced that due to the deferral of the reporting deadlines as a result of the COVID-19 pandemic, the period allowed for notification by non-disclosing intermediaries is being extended.
In the case of cross-border arrangements subject to reporting in the period from 25 June 2018 to 31 December 2020, intermediaries waiving their obligation to report under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters Regulations are required to notify any other intermediary or the relevant taxpayer of their reporting obligation by not later than 12 January 2021.