Mandatory Disclosure Rules, Action 12 - 2015 Final Report

The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This rep...

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Detalles Bibliográficos
Autor principal:	Organisation for Economic Co-operation and Development.
Autores Corporativos:	Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development Content Provider (content provider), Organisation for Economic Co operation and Development Content Provider
Formato:	Libro electrónico
Idioma:	Inglés
Publicado:	Paris : OECD Publishing 2015.
Colección:	OECD/G20 Base Erosion and Profit Shifting Project,
Materias:	Taxation International business enterprises > Taxation > Law and legislation Disclosure of information Tax administration and procedure Public Finance Political Science Law, Politics & Government
Ver en Biblioteca Universitat Ramon Llull:	https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706193306719