Automatic Exchange of Information Handbook (Paperback)

Chapter 1 A brief history of AEOI Chapter 2 An overview of FATCA, CRS and EU DAC (including EU DAC 6) Chapter 3 The impact of Brexit Chapter 4 Who is affected, and how? (i) Accountancy firms (ii) Law firms (iii) Banks and financial services (iv) Family trusts (v) Charities (vi) Private clients (vii) Other Chapter 5 Advising our clients, and client care issues Chapter 6 What if it goes wrong? (i) penalties (ii) Adrian Baron's indictment and conviction Chapter 7 Due diligence requirements Chapter 8 Making a report under AEOI Chapter 9 Other Issues Appendix 1 List of countries who have agreed to share information Appendix 2 Key statutes and legal authorities