SI 2023/38 The International Tax Enforcement (Disclosable Arrangements) Regulations 2023

Published on: 18 January 2023

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Specialist Tax Statutory Instruments

Article summary

This instrument implements the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules (MDR) for Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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