MANDATORY DISCLOSURE RULES FOR …

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Public Discussion Draft MANDATORY DISCLOSURE RULES for addressing CRS avoidance Arrangements and offshore Structures Consultation period:11 December 2017 - 15 January 2018 MANDATORY DISCLOSURE RULES FOR addressing CRS avoidance ARRANGEMENTS AND offshore STRUCTURES Discussion draft for public consultation 2 Table of contents DRAFT FOR PUBLIC CONSULTATION ON MANDATORY DISCLOSURE RULES FOR addressing CRS avoidance ARRANGEMENTS AND offshore STRUCTURES .... 3 MODEL MANDATORY DISCLOSURE RULES AND COMMENTARY .................................... 5 CHAPTER 1 DEFINITION OF A CRS avoidance arrangement .................................. 8 CHAPTER 2 DEFINITION OF AN offshore 15 CHAPTER 3 DISCLOSURE REQUIREMENTS ON INTERMEDIARIES.

2 │ table of contents draft for public consultation on mandatory disclosure rules for addressing crs avoidance arrangements and offshore structures .... 3

  Structure, Addressing, Offshore, Avoidance, Arrangement, Addressing crs avoidance arrangements and offshore structures