Mandatory disclosure rules - Corporate tax statistics
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_QDD_ACT12@DF_QDD_ACT12&df[ag]=OECD.CTP.TPS
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The 2015 BEPS Action 12 report identified the lack of timely, comprehensive and relevant information on aggressive tax planning strategies as one of the main challenges faced by tax authorities worldwide. The report recommended the design of rules requiring taxpayers and/or advisers to disclose aggressive tax planning arrangements. These mandatory...
