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<p>The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 implement
an EU Directive known as DAC 6. The UK is obliged to implement this Directive during
the transition period.</p><p> </p><p>The Government will keep the Regulations under
review. Further legislative action may be appropriate in light of the outcome of negotiations
with the EU on the future relationship between the UK and the EU.</p><p> </p><p>The
Government remains committed to tax transparency and will continue to apply international
standards on transparency and exchange of information.</p>
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