Tax principles Q1

27 Nov 2025, 9:16 PM

Info on tax compliance and tax risk management

Automatic Exchange of Information (AEOI)

12 Nov 2025, 9:00 AM

Automatic Exchange of Information (AEoI) refers to the cross-border sharing of information by tax administrations. Various regulations facilitate this across the world.

Foreign Account Tax Compliance Act (FATCA)

8 Feb 2021, 1:00 AM

The Foreign Account Tax Compliance Act (FATCA) is US legislation designed to prevent and detect offshore tax evasion by US persons (US citizens, US tax residents or US legal entities). FATCA came into effect on 1 July 2014.

Mandatory Disclosure Rules (MDR)

13 Jan 2026, 8:45 AM

Mandatory Disclosure Rules (MDR) require intermediaries and, in some cases, taxpayers to report certain cross-border arrangements that exhibit hallmarks of aggressive tax planning to tax authorities within strict deadlines.