Finextra

The Model Mandatory Disclosure Rules (‘AEOI PHASE 3’) Briefing Series: PART III

In the first blog of this Briefing Series, it was noted that AEOI Phase 1 commenced with the introduction of ‘The Foreign Account Tax Compliance Act’ (FATCA) by the United States (US) in 2010 (U.S.
Finextra

The Model Mandatory Disclosure Rules (‘AEOI PHASE 3’) Briefing Series: PART I

This multi-part series of blogs will introduce readers to what have been generally referred to as the ‘Model Mandatory Disclosure Rules’ (MMD Rules). Their full title is the ‘Model Mandatory ...