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Automatic Exchange of Information Handbook

By: John Hiddleston
Media of Automatic Exchange of Information Handbook
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Published: 22-04-2021
Format: Paperback
Edition: 1st
Extent: 400
ISBN: 9781526516510
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £150.00

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About Automatic Exchange of Information Handbook

Automatic Exchange of Information Handbook is a practical guide to the automatic exchange of information rules legislation within the UK.

Covering the requirements of the OECD Common Reporting Standard (CRS), and the US Foreign Account Tax Compliance Act (FATCA) on financial institutions, this title helps to explain:
- What the key jargon means
- How to work out the status of an organisation under these rules (the definition of financial institutions may include professional firms, charities and trusts)
- The potential penalties and other risks of non-compliance and how to minimise those risks

- How to achieve compliance, including:
- How to carry out the required due diligence
- How to make a report

The title summarises a brief history of AEOI, the impact of Brexit, who is affected and how, due diligence requirements, and more, as well as other issues including other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties.

Key points are clearly highlighted throughout for easy references and flowcharts are included to support some areas of commentary.

This title is essential for tax advisers, accountants, tax lawyers, financial advisers and students studying for international tax qualifications. It will also be relevant for finance and management teams in organisations which fall under these rules in practice.

Table Of Contents

Chapter 1 A brief history of AEOI

Chapter 2 An overview of FATCA, CRS and EU DAC (including EU DAC 6)

Chapter 3 The impact of Brexit

Chapter 4 Who is affected, and how?

(i) Accountancy firms
(ii) Law firms
(iii) Banks and financial services
(iv) Family trusts
(v) Charities
(vi) Private clients
(vii) Other

Chapter 5 Advising our clients, and client care issues

Chapter 6 What if it goes wrong?

(i) penalties
(ii) Adrian Baron's indictment and conviction

Chapter 7 Due diligence requirements

Chapter 8 Making a report under AEOI

Chapter 9 Other Issues

Appendix 1 List of countries who have agreed to share information
Appendix 2 Key statutes and legal authorities

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