OECD releases draft rules on mandatory disclosure of aggressive tax planning

The OECD on March 31 released a discussion draft under action 12 the OECD/G20 base erosion profit shifting (BEPS) plan providing recommendations to tax administrations on how to structure mandatory disclosure rules to address aggressive tax planning. Included are recommendations on how to deal with international transactions in a disclosure regime.

The OECD has requested comments on the draft by April 30. A public consultation will be held in Paris at the OECD Conference Centre on May 11.

See:

• Discussion draft