Mandatory Disclosure Rules, Action 12 - 2015 Final Report

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
Tabla de Contenidos:
  • Introduction Chapter 1. Overview of mandatory disclosure Chapter 2. Options for a model mandatory disclosure rule Chapter 3. International tax schemes Chapter 4. Information sharing Annex A. Further discussion on availability in the United Kingdom Annex B. Compatibility between self-incrimination and mandatory disclosure Annex C. Interaction of penalty regimes and disclosure requirements Annex D. Information powers in the UK DOTAS regime Annex E. Comparison between different countries with mandatory disclosure rules

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