PARLIAMENTARY WRITTEN QUESTION
International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (11 June 2020)

Question Asked

To ask the Chancellor of the Exchequer, whether he plans to repeal the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 after the end of the transition period.

Asked by:
Wendy Chamberlain (Liberal Democrat)

Answer

The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 implement an EU Directive known as DAC 6. The UK is obliged to implement this Directive during the transition period.

The Government will keep the Regulations under review. Further legislative action may be appropriate in light of the outcome of negotiations with the EU on the future relationship between the UK and the EU.

The Government remains committed to tax transparency and will continue to apply international standards on transparency and exchange of information.


Answered by:
Jesse Norman (Conservative)
16 June 2020

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