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portada A Practitioner's Guide to International Tax Information Exchange Regimes: Dac6, Tieas, Mdr, Crs, and Fatca
Type
Physical Book
Author
Publisher
Language
English
Pages
414
Format
Paperback
ISBN13
9781913507237
Categories

A Practitioner's Guide to International Tax Information Exchange Regimes: Dac6, Tieas, Mdr, Crs, and Fatca

Harriet Brown (Author) · Grahame Jackson (Author) · Spiramus Press · Paperback

A Practitioner's Guide to International Tax Information Exchange Regimes: Dac6, Tieas, Mdr, Crs, and Fatca - Jackson, Grahame ; Brown, Harriet

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Synopsis "A Practitioner's Guide to International Tax Information Exchange Regimes: Dac6, Tieas, Mdr, Crs, and Fatca"

The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements. The authors analyse the operation of the various automatic exchange of information regimes introduced in the last five years, including the OECD common reporting standards, DAC6 and MDRs, setting them in their historical context. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.

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