Under the domestic regime, the promoter must disclose the basis on which the transaction is considered disclosable, a summary of the transaction and full details of the structure of the transaction, including how the tax advantage arises and details of the relevant tax provisions. They must also provide the details of each person to whom the arrangements have been made available for implementation. 
Where there is no promoter or when legal and professional privilege has been claimed, the person entering the transaction must provide a summary of the transaction and full details of the structure of the transaction, including how the tax advantage arises and details of the relevant tax provisions. They must also provide the name and contact details of the promoter, or their own information if there is no promoter.
If a marketer of a transaction has not been provided with a Revenue-assigned mandatory disclosure transaction number by the promoter, then the marketer must provide details of the promoter and any marketing materials to Revenue.

For the cross-border regime, the intermediary must disclose the following
The following information must be provided for any reportable cross-border arrangement:
•	For each intermediary and relevant taxpayer; names, whether they are individuals or entities, date and place of birth for each individual, their tax residence, their tax identification numbers (including the country of issuance) or, if that is unknown, their address and in addition the names of associated enterprises where appropriate.
•	Details of each hallmark that make the cross-border arrangement reportable.
•	A summary and description of the reportable cross-border arrangement.
•	The reference number assigned to the reportable cross-border arrangement, if any.
•	Details of the national provisions that form the basis of the reportable cross-border arrangement.
•	The value of the reportable cross-border arrangement.
•	The date on which the first implementation step was taken or will be taken.
•	The identification of the Member State of each such relevant taxpayer and any other Member States which are likely to be concerned by the reportable cross-border arrangement; and
•	The identification of any other person in a Member State likely to be affected by the reportable cross-border arrangement, indicating to which Member States such person is linked.
Where there is no intermediary, or where the intermediary claims legal and professional privilege, the reporting obligation falls on any person to whom a reportable cross-border arrangement is made available for implementation, who is ready to implement a reportable cross-border arrangement or who has implemented the first step of such an arrangement.