Model Mandatory Disclosure Rules for Addressing CRS ...

Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures This 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 structures. Part I gives an overview of the Model Rules . Part II sets out Model Mandatory the text of the Rules . Part III provides a commentary on those Rules . Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures For more information: Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures This 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 countries.

description set out in those hallmarks (i.e. an “Intermediary” as defined in Rule 1.3). Section 2 of the model rules then sets out the mechanics for disclosure including a description of when, and in what circumstances, an Intermediary is required to …

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  Rules, Mandatory, Disclosures, Intermediary, Mandatory disclosure rules

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