Executive summaryOn 22 December 2019, the 2019 Finance Act (the Act) was signed into law by the President of Ireland, implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 July 2020. However, reports will retrospectively cover arrangements where the first step is implemented between 25 June 2018 and 1 July 2020.1The Irish legislation entered into force on 22 December 2019 and will be effective from 1 July 2020.The final Ireland Mandatory Disclosure Rules (MDR) legislation is broadly...