The International Tax Enforcement (Disclosable Arrangements) Regulations 2020
Author | : GREAT BRITAIN. |
Publisher | : |
Total Pages | : 16 |
Release | : 2020-01-16 |
ISBN-10 | : 0111191963 |
ISBN-13 | : 9780111191965 |
Rating | : 4/5 (965 Downloads) |
Download or read book The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 written by GREAT BRITAIN. and published by . This book was released on 2020-01-16 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Finance Act 2002, s. 136 & Finance Act 2019, s. 84. Issued: 16.01.2020. Sifted: -. Made: 09.01.2020. Laid: 13.01.2020. Coming into force: 01.07.2020. Effect: None. Territorial extent & classification: E/W/S/NI. General. EC note: These Regulations make provisions implementing Council Directive 2018/822 which amends Council Directive 2011/16/EU ("the DAC") on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC and requires persons to report information in relation to certain types of arrangements known as reportable cross-border arrangements (defined in the DAC) to HMRC