The Irish Revenue has released new DAC6 guidance including the option to file a partial report when legal professional privilege applies. The Revenue has clarified that when only part of the specified information is privileged, an exemption from reporting will only apply in respect of that information.
In arrangements where legal professional privilege applies, the DAC6 report should be filed in the ROS portal using the MyEnquiries section, setting out the identity of the relevant taxpayer and other intermediaries involved in the reportable cross-border arrangement.
A copy of the format of the partial report can be found here.
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