A Practitioner's Guide to International Tax Information Exchange Regimes

This book offers an in-depth analysis of recent automatic exchange of information regimes, including DAC6 and MDRs, focusing on guidance from tax authorities.

In A Practitioner's Guide to International Tax Information Exchange Regimes, the authors provide a comprehensive analysis of the various automatic exchange of information regimes that have been introduced over the last five years. This includes a detailed examination of the OECD common reporting standards, DAC6, and mandatory disclosure regimes (MDRs). The book sets these developments in their historical context, enabling readers to understand the evolution of tax information exchange on a global scale.

The focus of the guide is on the practical guidance offered by the Irish and UK tax authorities, which serves as a benchmark for other jurisdictions in Europe and beyond. By comparing and contrasting these guidelines, the authors highlight the nuances and complexities involved in complying with these regimes. This is particularly relevant for professionals who may be required to disclose information regarding their clients' arrangements under the new regulatory frameworks.

Ultimately, A Practitioner's Guide to International Tax Information Exchange Regimes serves as an essential resource for tax professionals, providing them with the insights needed to navigate the intricate landscape of international tax compliance. The book not only discusses the current state of affairs but also anticipates future developments in the field, making it a valuable addition to any practitioner's library.