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DAC 6 – EU Mandatory Disclosure Regime: An Irish Perspective

  • Ireland
  • General


Directive 2018/822 (the “Directive” and “DAC6”) is an EU Directive that amends Directive
2011/16, and is in the process of being implemented across the EU, and which requires the
disclosure of information relating to certain cross-border arrangements to the tax authorities
of EU Member States.
Although DAC6 has been introduced to increase tax transparency across the EU and to fight
certain aggressive tax planning arrangements, in some cases, it may also require disclosure
where a tax advantage is not a main benefit of the arrangement in question. The Finance Act
2019 contains the Irish implementing provisions. 

To read the full article, please click here.  

For further information, please contact:

Alan Connell, Partner and Head of Tax Group -

Melissa Daly, Senior Associate in our Tax Department -

Robert Dever, Associate in our Tax Department -

Niall Pilkington, Solicitor in our Tax Department -


This information is for guidance purposes only and should not be regarded as a substitute for taking legal advice. Please refer to the full terms and conditions on our website.

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