27/09/2023
Article
Ireland has a longer history with mandatory disclosure rules (MDRs) than most of its EU counterparts do. Indeed, Ireland was one of three EU member states with a regime in place before the implementation of the EU Council Directive 2018/822 (commonly known as DAC 6). When DAC 6 took effect in 2018, it extended the scope of the previous MDR regime in Ireland.
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