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UK HMRC has launched a public consultation on the draft International Tax Enforcement (Disclosable Arrangements) Regulations 2019, which provide for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). The consultation closes on 11 October 2019. --- Consultation description The government is consulting on draft regulations to implement an EU directive known as DAC 6. From 1 July 2020, this will require taxpayers and their advisers to report details of certain cross border arrangements that could be used to avoid or evade tax to HMRC. This consultation aims to clarify our intended approach for businesses. We welcome...