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.
General
| Imprint: |
Spiramus Press
|
| Country of origin: |
United Kingdom |
| Release date: |
September 2021 |
| Authors: |
Grahame Jackson
• Harriet Brown
|
| Dimensions: |
234 x 156mm (L x W) |
| Format: |
Paperback
|
| Pages: |
414 |
| ISBN-13: |
978-1-913507-23-7 |
| Categories: |
Books
Promotions
|
| LSN: |
1-913507-23-8 |
| Barcode: |
9781913507237 |
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