Home
Taxation
A Practitioner's Guide to International Tax Information Exchange Regimes: DAC6, TIEAs, MDR, CRS, and FATCA

A Practitioner's Guide to International Tax Information Exchange Regimes: DAC6, TIEAs, MDR, CRS, and FATCA

Name: A Practitioner's Guide to International Tax Information Exchange Regimes: DAC6, TIEAs, MDR, CRS, and FATCA
Brand: Spiramus Press Ltd
SKU: 9781913507237
Price: 1329.00 HKD
Availability: InStock
Author: Graham Jackson; Harriet Brown
ISBN: 9781913507237

Edited by Graham Jackson · Harriet Brown

Spiramus Press Ltd September 2021

Specifications

ISBN-13: 9781913507237
Publisher: Spiramus Press Ltd
Publication: September 2021
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by 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 which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.

Guidance Abbreviations

Introduction

1. History and Contexte Regime (MDR)

2. Types of Exchange

3. Interpretation

4. Disclosure of Tax Avoidance Schemes (‘DOTAS’)

5. Foreign Account Tax Compliance Act - FATCA

6. CRS

7. The Directive on Administrative Cooperation 6 (‘DAC6’) and the Mandatory Disclosure Regime (‘MDR’)

8. DAC6 Definitions

9. The Hallmarks and Reporting

10. MDR