UK HMRC has published a report on the implementation of Council Directive (EU) 2018/822 of 25 May 2018 on reportable cross-border arrangements in different EU Exit scenarios. --- A report on 'International Tax Enforcement: Disclosable Arrangements'. A report on how the power in Finance Act 2019, which enables regulations to implement Council Directive (EU) 2018/822, will be used in different EU Exit scenarios. International Tax Enforcement: Disclosable Arrangements The powers in section 84 of the Finance Act 2019 allow for regulations to be made by statutory instrument to implement Council Directive (EU) 2018/822, which amends Directive 2011/16/EU (on administrative cooperation...