The OECD on April 4 released public comments on a discussion draft under action 12 the base erosion profit shifting (BEPS) plan dealing with mandatory disclosure rules.
The draft guidance, issued March 31, provides recommendations to tax administrations on how to structure mandatory disclosure rules to address aggressive tax planning and includes recommendations on how to deal with international transactions in a disclosure regime.
Comments were submitted by the following organizations: AFME-BBA; Banking and Finance Company Working Group on BEPS; BASF; BEPS Monitoring Group; BIAC; Brazilian National Confederation of Industry (CNI); Bundessteuerberaterkammer; BUSINESSEUROPE; CBI; Chartered Institute of Taxation (CIOT); Chartered Professional Accountants of Canada (CPA); Confédération Fiscale Européenne (CFE)-Asia-Oceania Tax Consultants ́ Association (AOTCA); Confederation of Indian Industry; Confederation of Swedish Enterprise; Consejo General de la Abogacía Española; Council of Bars and Law Societies of Europe (CCBE); Deloitte; DRTP Consulting Inc; EBIT; EY; Federation Bancaire Française; Federation of German Industries (BDI ); Global Accounting Alliance (GAA); IFA Grupo Mexicano; International Alliance for Principled Taxation; International Chamber of Commerce (ICC); Japan Foreign Trade Council (JFTC); Keidanren; KPMG; Matheson; MEDEF; PwC; Stewart Jim.pdf; Tax Executives Institute (TEI); Taxand Canada; TD Bank Group; Trinity Law Partners (TLP); USCIB, and Valente Associati GEB Partners.
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