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UK issues consultation on regulations to implement OECD mandatory disclosure rules

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United Kingdom

Executive summary

On 30 November 2021, as part of tax administration and maintenance day, the United Kingdom (UK) Government issued a technical consultation along with draft regulations to implement new UK mandatory disclosure rules (MDR). These rules will be based on the Organisation for Economic Co-operation and Development (OECD) model disclosure rules for Common Reporting St…

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