Upcoming deadlines - UPDATE

The Office of the CfR has announced an update to the upcoming reporting deadlines which previously fell on a weekend. The updated deadlines are:

1 February 2021 - deadline for filing information where the trigger point for reporting took place between 1 July 2020 and 31 December 2020;

1 March 2021- deadline for filing information in respect of reportable cross-border arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020.

CfR Resources on the Mandatory Disclosure Rules

• The Commissioner for Revenue Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements. 

• DAC6 Reporting Entities required to submit information in relation to reportable cross-border arrangements must be registered for this purpose.

• DAC6 XML Scheme User Guide (for submissions in XML format). The MIT has requested some clarifications from the Office of the CfR on the XML Schema and has documented the replies in the attached MIT Q&A Document.
  
  
• For reporting entities not having the facilities to upload an XML data file, a personalised excel sheet can be accessed from the CfR online portal.