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.
Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention
The EU agreed new cooperative and investigative measures to tackle VAT fraud, while Hungary faced legal action and Lavez Coutinho expanded its indirect tax team
Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes
A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard