Update on Voluntary Disclosure Programmes: A Pathway to Tax Compliance
收藏Organisation for Economic Co-operation and Development2026-02-21 收录
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https://www.oecd.org/en/publications/update-on-voluntary-disclosure-programmes_460c9ea4-en.html
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This second edition reflects the wealth of practical experience gained by 47 countries in relation to voluntary disclosure programmes. In addition, the guidance on the design and implementation of the programmes has been updated, particularly taking into account the views of private client advisers.
本第二版吸纳了47个国家在自愿披露项目（voluntary disclosure programmes）领域积累的丰富实践经验。此外，针对该类项目的设计与实施指南已完成更新，本次更新尤其充分考量了私人客户顾问的相关意见。
