Irish Revenue has issued eBrief No. 200/20 regarding updates to the tax and duty manual on disclosure of reportable cross-border arrangements (DAC6). --- Revenue eBrief No. 200/20 EU Mandatory Disclosure of Reportable Cross-Border Arrangements Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements - provides general guidance on the operation of the EU mandatory disclosure regime (DAC6). Appendix II, which sets out a list of exemptions and reliefs that are excluded from the scope of hallmark A.3 where certain criteria are met, has been updated.