Automatic exchange of information handbook / (Record no. 10977)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04392nam a2200505 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781526516541 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240402125145.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211008s2021 enk ob 101 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526516541 |
| Qualifying information | ebook |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526516534 |
| Qualifying information | (PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526516510 |
| Qualifying information | |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526516541 |
| Source of number or code | doi |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CaBNVSL |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-uk-en |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KD5359 |
| Item number | H53 2021eb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.4104 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hiddleston, John, |
| Relator term | author |
| 245 10 - TITLE STATEMENT | |
| Title | Automatic exchange of information handbook / |
| Statement of responsibility, etc. | John Hiddleston. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London, England : |
| Name of producer, publisher, distributor, manufacturer | Zed Books, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xxvii, 288 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1 How we got here - A quick look at the recent history of Automatic Exchange -- 2 The UK and Automatic Exchange today, including the impact of Brexit -- 3 An overview of FATCA and CRS -- 4 What is a reporting financial institution under FATCA/CRS? Why is it important? -- 5 What is a financial account? Why is that important? -- 6 How are different kinds of entities and persons affected by FATCA/CRS? -- 7 FATCA/CRS - Advising, assisting, looking after and dealing with clients -- 8 FATCA/CRS - What might happen to us, if we didn't comply? -- 9 FATCA/CRS - Due diligence requirements under the UK's regulations -- 10 FATCA/CRS due diligence of individual accounts -- 11 FATCA/CRS due diligence of entity accounts (including NFEs and NFFEs) -- 12 Making a report under the UK's FATCA/CRS regulations -- 13 EU DAC 6 - the EU Mandatory Disclosure regime -- 14 EU DAC 6 - Who must report? -- 15 EU DAC 6 - What must be reported, when and how? -- 16 EU DAC 6 - Other obligations -- 17 EU DAC 6 - The hallmarks -- 18 EU DAC 6 - Penalties for non-compliance -- 19 Other forms of exchange under EU DAC -- 20 HMRC's legal framework for exchange -- Appendix I - List of countries with a FATCA agreement with the USA -- Appendix II - OECD Common Reporting Standard ('CRS') participant countries -- Appendix III - Flowchart 1 - Is this a financial institution? -- Appendix IV - Flowchart 2 - Is this a UK reporting financial institution? -- Appendix V - Flowchart 3 - What FATCA and CRS due diligence must a reporting financial institution carry out? -- Appendix VI - Flowchart 4 - FATCA and CRS due diligence in relation to new individual accounts -- Appendix VII - Flowchart 5 - FATCA and CRS due diligence for a reporting financial institution in relation to new entity accounts -- Appendix VIII - Flowchart 6 - Must a UK reporting financial institution treat this as a CRS or FATCA reportable account? -- Appendix IX - Flowchart 7 - Must a DAC 6 return be made? |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This work is a practical guide to the automatic exchange of information (AEOI) rules legislation within the UK. The title summarises a brief history of AEOI, the impact of Brexit, who is affected and how, due diligence requirements, as well as other issues including other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Also published in print. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation |
| Geographic subdivision | Great Britain. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax administration and procedure |
| Geographic subdivision | Great Britain. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Disclosure of information |
| General subdivision | Law and legislation |
| Geographic subdivision | Great Britain. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation,Corporate tax |
| Source of heading or term | bicssc |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781526516510 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526516541?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526516541?locatt=label:secondary_bloomsburyCollections</a> |
| 975 ## - | |
| -- | Bloomsbury Professional UK Tax 2021 |
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