Mandatory Disclosure Rules, Action 12 - 2015 Final Report [electronic resource] / Organisation for E...
Mandatory Disclosure Rules, Action 12 - 2015 Final Report [electronic resource] / Organisation for E...
Mandatory Disclosure Rules, Action 12 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2015.
Alternative title
Date
2015.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (100 p. )
Content type
text
Media type
computer
Carrier type
online resource
Contents
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 an...
Publication information
Publisher
Paris : OECD Publishing, 2015.
Date Published
2015.
Subjects
More information
Scope and Contents
Summary
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 report includes an overview of mandatory disclosure r...
Alternative Titles
Full title
Mandatory Disclosure Rules, Action 12 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Bibliographic Level Mode of Issuance: Monograph
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK35vxpGwd
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35vxpGwd
Other Identifiers
ISBN
92-64-24144-2
MMS ID
991023948403702626
