BEPS Action 12 – Disclosure of Aggressive Tax Planning

2018-02-11T18:13:47+00:00

BEPS Action 12 - Disclosure of Aggressive Tax Planning BEPS Action 12 “Mandatory disclosure rules” aims to require taxpayers to disclose their aggressive tax planning arrangements. This will be addressed through the development of recommendations regarding the design of mandatory disclosure rules for aggressive or abusive transactions, arrangements, or structures, [...]

BEPS Action 12 – Disclosure of Aggressive Tax Planning 2018-02-11T18:13:47+00:00