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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

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

Author: Graham Jackson; Harriet Brown
Publisher: Spiramus Press Ltd
ISBN: 9781913507237
Published In: September 2021
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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

11. TIEAs and Exchange Under Double Tax Treaties

Index

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