Strategizing International Tax Best Practices – by Keith Brockman

UK: DAC6 conforming

UK has put forth new legislation, commencing 1/1/2021, focusing on Hallmark D only while they are presumably modifying the EU rules to new UK rules.

As an update, HMRC has clarified that only Hallmark D arrangements, including historical arrangements, are required to be reported commencing 1/1/2021.

https://www.legislation.gov.uk/uksi/2020/1649/regulation/2/made

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