The Commissioner for Revenue has notified that with respect to cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 the deadline for reporting must take place by no later than Monday, 1 February 2021. Reportable cross-border arrangements, the first step of which was implemented between 25 June 2018 and 30 June 2020 must be reported by Monday, 1 March 2021.
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DAC 6 Reporting deadlines
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