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Mandatory Disclosure Rules or MDRs
https://www.youtube.com/watch?v=vU7WaEIFd2c Mandatory Disclosure Rules Explained To catch promoters and service providers who assist taxpayers in avoiding CRS, as well as intermediaries who disclose, design, or supply these arrangements. The Purpose of Mandatory Disclosure Rules Define intermediaries who disclose, design, or supply CRS avoidance arrangements. Information is exchanged spontaneously under the Convention MAA when the transmitting […]
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