On 29 April 2022, the Revenue published a set of ‘FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (‘DAC6’)’ on its website. The FAQs complement the Guidelines that were published in 2021. The FAQs are split under three headings:
- Definition of an Intermediary;
- Reporting Deadlines and Obligations; and
- Other General Questions.