HMRC CONSULTATION - IMPLEMENTING THE UNITED KINGDOM'S AGREEMENTS WITH THE CROWN DEPENDENCIES TO IMPROVE INTERNATIONAL TAX COMPLIANCE
28 June 2013
HM Revenue & Customs have published a discussion document on the implementation of the model Agreement to be entered into between the UK and Crown Dependencies/Overseas Territories to improve international tax compliance.
The closing date for comments on the discussion document is the 6 September. The proposals will be reviewed in light of the responses, with the view to introducing regulations and guidance in Autumn 2013.