IEIM710020 - Background to the Regulations
The OECD Model Rules were approved on 8 March 2018. The UK바카라 사이트™s legislation implementing MDR was laid before Parliament on 17 January 2023 and came into force on 28 March 2023.
These regulations replaced similar regulations that were laid as a requirement of Council Directive (EU) 2018/822 (DAC 6). These regulations, the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 () were repealed when the MDR legislation came into force.