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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2015
|
| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | 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 regimes, based on the experiences of countries that have such regimes, and sets out recommendations for a modular framework for use by countries wishing to implement or amend mandatory disclosure rules in order to obtain early information on aggressive or abusive tax planning schemes and their users. The recommendations provide the necessary flexibility to balance a country’s need for better, more timely information with the compliance burdens for taxpayers. This report also sets out specific recommendations for rules targeting international tax schemes, as well as for the development and implementation of more effective information exchange and co-operation between tax administrations |
| Beschreibung: | 1 Online-Ressource (100 Seiten) 21 x 28cm |
| ISBN: | 9789264241442 |
| DOI: | 10.1787/9789264241442-en |
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| id | DE-604.BV046962763 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:21Z |
| indexdate | 2024-12-18T19:02:01Z |
| institution | BVB |
| isbn | 9789264241442 |
| language | English |
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| physical | 1 Online-Ressource (100 Seiten) 21 x 28cm |
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| publishDate | 2015 |
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| publisher | OECD Publishing |
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| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| spelling | Mandatory Disclosure Rules, Action 12 - 2015 Final Report Organisation for Economic Co-operation and Development Paris OECD Publishing 2015 1 Online-Ressource (100 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project 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 regimes, based on the experiences of countries that have such regimes, and sets out recommendations for a modular framework for use by countries wishing to implement or amend mandatory disclosure rules in order to obtain early information on aggressive or abusive tax planning schemes and their users. The recommendations provide the necessary flexibility to balance a country’s need for better, more timely information with the compliance burdens for taxpayers. This report also sets out specific recommendations for rules targeting international tax schemes, as well as for the development and implementation of more effective information exchange and co-operation between tax administrations Taxation https://doi.org/10.1787/9789264241442-en Verlag kostenfrei Volltext |
| spellingShingle | Mandatory Disclosure Rules, Action 12 - 2015 Final Report Taxation |
| title | Mandatory Disclosure Rules, Action 12 - 2015 Final Report |
| title_auth | Mandatory Disclosure Rules, Action 12 - 2015 Final Report |
| title_exact_search | Mandatory Disclosure Rules, Action 12 - 2015 Final Report |
| title_exact_search_txtP | Mandatory Disclosure Rules, Action 12 - 2015 Final Report |
| title_full | Mandatory Disclosure Rules, Action 12 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_fullStr | Mandatory Disclosure Rules, Action 12 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Mandatory Disclosure Rules, Action 12 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_short | Mandatory Disclosure Rules, Action 12 - 2015 Final Report |
| title_sort | mandatory disclosure rules action 12 2015 final report |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264241442-en |