Practitioner's guide to international tax information exchange regimes, a: dac6, tieas, mdr, crs, and fatca
Auteur :
Jackson, Grahame / Brown, Harriet
Éditeur :
Spiramus Press
ISBN :
9781913507237
Date de publication :
8 sept. 2021
Dimensions :
23,4 x 15,6 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.