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Draft legislation and consultation document on implementation of DAC 6 published

On 22 July 2019, HM Revenue & Customs (HMRC) published a draft of The International Tax Enforcement (Disclosable Arrangements) Regulations 2019 (draft regulations) that would implement Council Directive (EU) 2018/822 (commonly referred to as DAC 6) in the UK.

Source Deloitte

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