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A Practitioner's Guide to International Tax Information Exchange Regimes
Dac6, Tieas, Mdr, Crs, and Fatca
Grahame Jackson, Harriet Brown
Livre broché | Anglais
139,95 €
+ 279 points
Description
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.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 414
- Langue:
- Anglais
Caractéristiques
- EAN:
- 9781913507237
- Date de parution :
- 08-09-21
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 156 mm x 234 mm
- Poids :
- 653 g
