Model Mandatory Disclosure Rules for Addressing …

Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore StructuresThis 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 I gives an overview of the Model Rules . Part II sets out the text of the Rules . Part III provides a commentary on those more information: Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore StructuresThis work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or cite this publication as:OECD (2018), Model Mandatory Disclosure Rules for CRS Avo

Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures This publication contains the Model Mandatory Disclosure

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