Legal
Guernsey Mandatory Disclosure rules
The Income Tax (Approved International Agreements) (Implementation) (Mandatory Disclosure Rules) Regulations, 2020 (the “Law”) which will introduce the OECD’s ‘Mandatory Disclosure Rules’ (or ‘MDR’) in Guernsey, were passed on 13 March 2020. The commencement date of the Law is not yet known. This follows a political commitment given to the…
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