A A Practitioner's Guide To International Tax Information Exchange Regimes: DAC6, TIEAs, MDR, CRS, and FATCA
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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.
Format:Paperback
Language:English
ISBN:1913507238
ISBN13:9781913507237
Release Date:September 2021
Publisher:Spiramus Press
Length:414 Pages
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