Model Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Opaque Offshore Structures / OECD.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (47 pages)

Place of Publication:

Paris : OECD Publishing, 2018.

Summary:

his publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of arrangements and structures. Part I gives an overview of the model rules. Part II sets out the text of the rules. Part III provides a commentary on those rules.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-33462-9