DAC 6 and Trust Registration Service – possible deferral? We’ve asked HM Revenue & Customs (HMRC) whether they would consider deferring the commencement dates of the DAC 6 and the Trust Registration Service rules in the UK. Both of these are based in EU Directives, but we consider there’s a strong case for deferral of...Read More

Global Forum: Switzerland scores well Bern, 06.04.2020 – The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) has also rated Switzerland as largely compliant in the second round of peer reviews on the exchange of information upon request. The report was published on 6 April 2020. It noted significant improvements, in particular as...Read More