The International Tax Enforcement (Disclosable Arrangements) Regulations 2023
Related News
- SRA – Supporting your client with interviews during external investigations
- Al Sadeq v Dechert LLP & Ors [2023] EWHC 795 (KB)
- CJEU judgment in Case C-694/20 Orde van Vlaamse Balies and Others – DAC6 reporting obligation breaches legal professional privilege
- SRA Guidance – sexual misconduct
- Barclay-Watt & Ors v Alpha Panareti Public Ltd & Anor [2022] EWCA Civ 1169
- The Sedona Conference Commentary on Cross-Border Privilege Issues
The International Tax Enforcement (Disclosable Arrangements) Regulations 2023
These regulations for MDR will come into force on 28 March 2023. Arrangements entered in on or after this date must be reported to HMRC under these rules. DAC6 regulations will be repealed at the same time and therefore any arrangements entered into on or after 28 March will not be reportable under DAC6. However, the DAC6 reporting portal will remain open for one month to allow arrangements entered into before 28 March 2023 to be reported under DAC6. The current DAC6 guidance (which is relevant to MDR for hallmarks D1 and D2) will be updated where necessary to reflect these new regulations.
See here.
‹ Back to News
