Taxation

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

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.

Table of Contents

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
11. TIEAs and Exchange Under Double Tax Treaties
Index
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