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DAC 6
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DAC 6
DAC-6
The UK’s international disclosure rules: where are we now?
Sharon Baynham
Sharon Baynham (KPMG) explains how the new reporting rules differ from DAC 6 and what action tax professionals should be taking.
Consultation on the UK’s new mandatory disclosure rules
Veronica McMahon
Some of the definitions may have changed from DAC 6 to UK MDR, but the
concepts are broadly the same, writes Veronica McMahon (Osborne Clarke).
International review for November 2021
Tim Sarson
Tim Sarson (KPMG) reviews some of 2021’s key international tax developments and consider what’s in store for these next year.
International review for February 2021
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
Private client review for January 2021
Edward Reed
Claire Tilbrook
Edward Reed and Claire Tilbrook (Macfarlanes) provide this month’s private client update.
Tax and the City review for January 2021
Mike Lane
Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
DAC 6 update: UK narrows scope of mandatory reporting
Avi Kaye
Sandy Bhogal
Sandy Bhogal and Avi Kaye (Gibson, Dunn & Crutcher) explain the extent to which the UK government has curtailed existing reporting obligations.
The key tax issues for 2021
Catherine Robins
Jason Collins
From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.
HMRC’s final guidance on DAC 6: a good first attempt?
Helen Buchanan
John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) discuss the published guidance that still leaves many key questions around the scope of DAC 6 reporting obligations.
International review for August 2020
Tim Sarson
Recent tax developments that matter from around the globe, reported by Tim Sarson (KPMG).
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Rebecca Seeley Harris
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Muller: notional companies and real-world transactions
Ashley Greenbank
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Burlington: towards an international fiscal meaning of ‘main purpose’
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Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
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Katharine Wadia
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Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
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Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
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Ask an expert: Dividend planning under the new close company reporting regime