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Model Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Opaque Offshore Structures / Organisation for Economic Co-operation and Development

Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Publisher: Paris : OECD Publishing, 2018Description: 1 Online-Ressource (47 p.)ISBN:
  • 9789264334625
Subject(s): DOI: DOI: 10.1787/e3cabd80-enOnline resources: Summary: This 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.Other editions: Parallele Sprachausgabe: Modèle de règles afférentes à la déclaration obligatoire d’informations relatives aux dispositifs de contournement de la NCD et aux structures extraterritoriales opaquesPPN: PPN: 1906999449Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOC
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