CROSS-BORDER-REPORTING

Avi Kaye

Sandy Bhogal and Avi Kaye (Gibson, Dunn & Crutcher) explain the extent to which the UK government has curtailed existing reporting obligations.

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.

Edward Buxton

May Smith

The OECD and European Commission have published proposals to impose reporting obligations on online platforms relating to their users. May Smith and Edward Buxton (Freshfields Bruckhaus Deringer) review the proposals.

Elinor Boote

Dominic Lawrance

Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.

Brin Rajathurai

Brin Rajathurai (Freshfields Bruckhaus Deringer) explores the impact of the regulations and some of the key areas where we are still waiting for answers.

Matthew Hodkin

Susie Brain

Matthew Hodkin and Susie Brain (Norton Rose Fulbright) consider HMRC's proposed approach to implementation and how reporting is likely to work within the context of the UK tax system.