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.
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Analyses 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. The focus is on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond.
Read more

Product details

ISBN
9781913507237
Published
2021-09-08
Publisher
Spiramus Press; Spiramus Press
Height
234 mm
Width
156 mm
Age
P, 06
Language
Product language
Engelsk
Format
Product format
Heftet
Number of pages
414

Biographical note

Grahame Jackson is a solicitor qualified in England and Wales and Gibraltar. He is also an ADIT accredited Partner at Hassans, a Gibraltar-based law firm, and a specialist in both domestic and international tax. His work covers all matters related to assets across Europe and the globe. Grahame began work on automatic exchange of information during the implementation of FATCA and led the teams which implemented CRS and DAC6 in Hassans. He has trained multiple fiduciary companies on DAC6, CRS and FATCA, spoken on DAC6 on many occasions to various professional bodies and advises more generally on cross border related matters.

Harriet Brown is a barrister and Jersey advocate practising from Old Square Tax Chambers. She advises on UK (and Jersey) taxes, particularly with an offshore and international focus, and advises regularly on all forms of international tax information exchange. She appears in Courts and tribunals in the UK and Jersey regularly in relation to tax and trust matters. She is the author of the Jersey Law of Trusts and a co-author of The Interaction of EU Treaty Freedoms and the UK Direct Tax Code.