Exchange of Tax Information in the Aftermath of Brexit: Re-thinking the Role of Bilateral and Multilateral Standards as a Result of the United Kingdom’s Departure from the DAC Framework

Abstract

In this article, the author discusses the extent to which the latest international standards (and the applicable tax treaties) compensate for the United Kingdom’s departure from the DAC directives (and EU law in general) and offer equivalent administrative and enforcement capacities. Further, the article provides specific descriptive and/or comparative tables that synthesize the main features of the various exchange of tax information tools that are available.