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Introduction Territorial scope What arrangements are caught? Reporting Penalties Guidance MDR v DAC6 Introduction On 28 March 2023, mandatory cross-border tax avoidance arrangements disclosure rules (MDR) (based on rules devised by the Organisation for Economic Co-operation and Development [OECD]) entered into force in the United Kingdom.
Pinsent Masons | Corporate Tax - United Kingdom Introduction Anti-avoidance Exit considerations Comment Introduction After a protracted exit from the European Union, the United Kingdom continues to be one of the most attractive locations for holding companies. The (current, at least) UK government appears committed to ensuring it remains this way.
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