CRS, EU administrative co-operation and FATCA: UK implementing regulations | Practical Law
This practice note considers the International Tax Compliance Regulations 2015 (SI 2015/878), which implement in the UK the OECD's common reporting standard, the UK/US intergovernmental agreement on FATCA and, until 31 December 2020, EU Council Directive 2014/107/EU on the automatic exchange of tax information.