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

Trade & Tax Balance

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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. Contents: Acknowledgements; Guidance Abbreviations; Introduction; 1. History and Context; 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

Product Specifications

Format: paperback
ASIN: 1913507238
Category: Books > Subjects > Business, Finance & Law > Accounting > Specialities > Trade & Tax Balance
Domain: Amazon UK
Release Date: 08 September 2021
Listed Since: 01 September 2021

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

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