A A Practitioner's Guide To International Tax Information Exchange Regimes

DAC6, TIEAs, MDR, CRS, and FATCA

Grahame Jackson, Harriet Brown

• Publisher: Spiramus Press
• Year: 2021
• Topic: Business
• eBook ISBN:
  9781913507244
• Subtopic: Taxation
• Index: Business

Navigate the complexities of international tax information exchange with this comprehensive guide. This practitioner's resource provides a detailed analysis of automatic exchange regimes, including DAC6, MDR, FATCA, and CRS, setting them in historical context and offering technical insights.

Designed for tax professionals, lawyers, accountants, and financial advisors, this guide helps you understand and comply with complex regulations, avoid penalties, and navigate cross-border tax issues. You'll gain clarity on due diligence procedures, reporting obligations, and international agreements.

• Understand the historical context of international tax information exchange
• Navigate DAC6, MDR, FATCA, and CRS regulations
• Avoid penalties for non-compliance
• Identify reportable arrangements
• Gain insights from European and OECD guidance

Table of contents

• 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