The Commonwealth

The Commonwealth is a voluntary association of 56 independent and equal countries. It is home to 2.5 billion people, and includes both advanced economies and developing countries. 33 of our members are small states, including many island nations. Our member governments have agreed to shared goals like development, democracy and peace. Our values and principles are expressed in the Commonwealth Charter.

The Commonwealth Secretariat is the intergovernmental organisation that supports member countries to achieve the Commonwealth’s aims of development, democracy and peace. It publishes authoritative, evidence-based research and knowledge products for policymakers, academics, professionals and wider publics across the world. Our areas of focus and expertise include small and developing states; environment and climate change; democracy, law and government; and social issues concerning young people, gender, health and education.

A Practitioner's Guide to International Tax Information Exchange Regimes

Grahame Jackson

The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements. The authors analyse the operation of the various automatic exchange of information regimes introduced in the last five years, including the OECD common reporting standards, DAC6 and MDRs, setting them in their historical context. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.

Format: Paperback
ISBN: 9781913507237
Publication Date: Sep 2021
Availability: In Stock - Despatched Within 5-7 Working Days

Implied Trusts and Beneficial Ownership in Modern UK Tax Law

Chris Thorpe

Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? This book is ideal for academics and practitioners alike. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.

Format: Paperback
ISBN: 9781913507381
Publication Date: Dec 2021
Availability: In Stock - Despatched Within 5-7 Working Days