Action 12: Mandatory Disclosure Rules
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
OECD BEPS Action
|
| gptkbp:aimsTo |
require taxpayers and advisors to disclose aggressive tax planning arrangements
|
| gptkbp:appliesTo |
taxpayers
tax advisors |
| gptkbp:focusesOn |
mandatory disclosure rules
|
| gptkbp:goal |
increase transparency in tax matters
provide timely information to tax authorities |
| https://www.w3.org/2000/01/rdf-schema#label |
Action 12: Mandatory Disclosure Rules
|
| gptkbp:partOf |
OECD/G20 Base Erosion and Profit Shifting Project
|
| gptkbp:promotion |
early detection of tax risks
|
| gptkbp:publishedBy |
gptkb:OECD
|
| gptkbp:publishedIn |
2015
|
| gptkbp:recommendation |
best practice recommendations
|
| gptkbp:relatedTo |
gptkb:BEPS_Action_Plan
tax avoidance cross-border tax arrangements |
| gptkbp:bfsParent |
gptkb:OECD_BEPS_Reports
|
| gptkbp:bfsLayer |
7
|