Nov 28, 2022 UK MDR and DAC6 By Jeremy McCallum HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The...
Nov 30, 2021 UK transitions to OECD mandatory disclosure rules By Jeremy McCallum Today, HMRC launched its long awaited UK mandatory disclosure rules (MDR) consultation process. The process seeks views on the design of...
Dec 31, 2020 DAC6 reprieve By Ceinwen Rees As part of the Brexit legislation published yesterday we now have The International Tax Enforcement (Disclosable Arrangements)...
Jun 25, 2020 Deferral of DAC6 regime: UK on board By Macfarlanes The Directive on Administrative Cooperation, or DAC6 as it is commonly known, has been causing a number of headaches in the tax world....
May 13, 2020 European Commission proposes deferral of DAC6 reporting deadlines By Jennifer Smithson In an effort to increase tax transparency and tackle aggressive tax planning, a sixth amendment to the EU Directive on Administrative...
Mar 26, 2020 Luxembourg's attack on Cayman structures By Ceinwen Rees Although it feels like a lifetime ago, it was only last month that the EU added the Cayman Islands to its "blacklist" of non-cooperative...