The exchange of taxpayers’ information between revenue authorities has come a long way in the past decade. The idea that more than 100 countries would have signed up to information exchange on request agreements seemed fanciful even three years ago. But now another, more comprehensive exchange model is coming to the fore. Joe Dalton looks at the rise of automatic information exchange and what it will mean for taxpayers.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
While some may argue that heads should roll following KPMG Australia’s audit leak scandal, client and revenue data emphasises that tax team stability is paramount
A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation