The Resource Action 12: mandatory disclosure rules

Action 12: mandatory disclosure rules

Label
Action 12: mandatory disclosure rules
Title
Action 12: mandatory disclosure rules
Creator
Subject
Language
eng
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. Early access to such information provides the opportunity to quickly respond to tax risks through informed risk assessment, audits, or changes to legislation or regulations. This article explains how mandatory disclosure rules will facilitate this
Citation source
In: International tax review. - London. - Vol. 26 (2015),
http://library.link/vocab/creatorName
Kim, Y. (Youngnoh)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • transparency
  • mandatory disclosure
Label
Action 12: mandatory disclosure rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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