Harriet Brown
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.
A Practitioner's Guide To International Tax Information Exchange Regimes
DAC6, TIEAs, MDR, CRS, and FATCA
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.
- AvailablePaperbackGBP 99.95 Add to basket
- AvailablePDF
GBP 99.95GBP 49.98 Add to basket