Mandatory Disclosure Rules

Type Book

Series

WU - Tax Law and Policy Series

Editor(s)

Georg Kofler et al.

Date of publication

June 2023

DOI https://doi.org/10.59403/10gqh1f

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This book aims to provide tax authorities, policymakers, courts and practitioners with a systematic legal comparison of domestic mandatory disclosure regimes or comparable rules, which are either based on BEPS Action 12/DAC6 or were in force prior to these instruments.

Why this book?

The OECD Action 12 Final Report on mandatory disclosure rules, published in 2015, provides a modular framework for countries to design a disclosure regime to elicit early information relating to aggressive or abusive international tax schemes and the promoters and users of such schemes. The recommendations give countries the flexibility to balance their interest in obtaining information with the compliance costs on taxpayers. The uptake of Action 12 has received significant impetus within the European Union, owing to Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU regarding mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (known as DAC6). DAC6 obligates EU Member States to implement mandatory reporting of cross-border arrangements affecting at least one EU Member State that falls within one of the “hallmarks”. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with a systematic legal comparison of domestic mandatory disclosure regimes or comparable rules, which are either based on BEPS Action 12/DAC6 or were in force prior to these instruments. The comparison also considers issues arising from implementation with respect to legal professional privilege, interaction with other domestic procedural rules and fundamental rights.

The book comprises 39 national reports from countries across the globe and is the outcome of an online conference that facilitated scientific exchange among the national reporters. This was due to the continuing special circumstances on account of the COVID-19 situation during 2021 that obligated switching the mode of the conference, which should have taken place from 1 to 3 July 2021 in Rust, Burgenland, Austria, to an online format. A general report highlights the most important findings.

This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

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Sample excerpt, including table of contents

Editor(s)

Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer and Rita Szudoczky are professors at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

Stefanie Gombotz and Ashrita Prasad Kotha are teaching and research associates at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.
















Mandatory Disclosure Rules: https://doi.org/10.59403/10gqh1f
General Report: https://doi.org/10.59403/10gqh1f001
Chapter 1: Mandatory Disclosure Rules in Argentina: https://doi.org/10.59403/10gqh1f002
Chapter 2: Mandatory Disclosure Rules in Australia: https://doi.org/10.59403/10gqh1f003
Chapter 3: Mandatory Disclosure Rules in Austria: https://doi.org/10.59403/10gqh1f004
Chapter 4: Mandatory Disclosure Rules in Belgium: https://doi.org/10.59403/10gqh1f005
Chapter 5: Mandatory Disclosure Rules in Brazil: https://doi.org/10.59403/10gqh1f006
Chapter 6: Mandatory Disclosure Rules in Bulgaria: https://doi.org/10.59403/10gqh1f007
Chapter 7: Mandatory Disclosure Rules in Canada: https://doi.org/10.59403/10gqh1f008
Chapter 8: Mandatory Disclosure Rules in China (People’s Rep.): https://doi.org/10.59403/10gqh1f009
Chapter 9: Mandatory Disclosure Rules in Colombia: https://doi.org/10.59403/10gqh1f010
Chapter 10: Mandatory Disclosure Rules in Croatia: https://doi.org/10.59403/10gqh1f011
Chapter 11: Mandatory Disclosure Rules in Cyprus: https://doi.org/10.59403/10gqh1f012
Chapter 12: Mandatory Disclosure Rules in the Czech Republic: https://doi.org/10.59403/10gqh1f013
Chapter 13: Mandatory Disclosure Rules in Ethiopia: https://doi.org/10.59403/10gqh1f014
Chapter 14: Mandatory Disclosure Rules in Finland: https://doi.org/10.59403/10gqh1f015
Chapter 15: Mandatory Disclosure Rules in Germany: https://doi.org/10.59403/10gqh1f016
Chapter 16: Mandatory Disclosure Rules in Hungary: https://doi.org/10.59403/10gqh1f017
Chapter 17: Mandatory Disclosure Rules in India: https://doi.org/10.59403/10gqh1f018
Chapter 18: Mandatory Disclosure Rules in Indonesia: https://doi.org/10.59403/10gqh1f019
Chapter 19: Mandatory Disclosure Rules in Ireland: https://doi.org/10.59403/10gqh1f020
Chapter 20: Mandatory Disclosure Rules in Israel: https://doi.org/10.59403/10gqh1f021
Chapter 21: Mandatory Disclosure Rules in Italy: https://doi.org/10.59403/10gqh1f022
Chapter 22: Mandatory Disclosure Rules in Kenya: https://doi.org/10.59403/10gqh1f023
Chapter 23: Mandatory Disclosure Rules in Luxembourg: https://doi.org/10.59403/10gqh1f024
Chapter 24: Mandatory Disclosure Rules in Mexico: https://doi.org/10.59403/10gqh1f025
Chapter 25: Mandatory Disclosure Rules in North Macedonia: https://doi.org/10.59403/10gqh1f026
Chapter 26: Mandatory Disclosure Rules in Norway: https://doi.org/10.59403/10gqh1f027
Chapter 27: Mandatory Disclosure Rules in Poland: https://doi.org/10.59403/10gqh1f028
Chapter 28: Mandatory Disclosure Rules in Portugal: https://doi.org/10.59403/10gqh1f029
Chapter 29: Mandatory Disclosure Rules in Romania: https://doi.org/10.59403/10gqh1f030
Chapter 30: Mandatory Disclosure Rules in Russia: https://doi.org/10.59403/10gqh1f031
Chapter 31: Mandatory Disclosure Rules in the Slovak Republic: https://doi.org/10.59403/10gqh1f032
Chapter 32: Mandatory Disclosure Rules in South Africa: https://doi.org/10.59403/10gqh1f033
Chapter 33: Mandatory Disclosure Rules in Spain: https://doi.org/10.59403/10gqh1f034
Chapter 34: Mandatory Disclosure Rules in Sweden: https://doi.org/10.59403/10gqh1f035
Chapter 35: Mandatory Disclosure Rules in Switzerland: https://doi.org/10.59403/10gqh1f036
Chapter 36: Mandatory Disclosure Rules in the Netherlands: https://doi.org/10.59403/10gqh1f037
Chapter 37: Mandatory Disclosure Rules in Ukraine: https://doi.org/10.59403/10gqh1f038
Chapter 38: Mandatory Disclosure Rules in the United Kingdom: https://doi.org/10.59403/10gqh1f039
Chapter 39: Mandatory Disclosure Rules in the United States: https://doi.org/10.59403/10gqh1f040

Welcome

Mandatory Disclosure Rules

EUR
155
| USD
185
(VAT excl.)

This book aims to provide tax authorities, policymakers, courts and practitioners with a systematic legal comparison of domestic mandatory disclosure regimes or comparable rules, which are either based on BEPS Action 12/DAC6 or were in force prior to these instruments.

Why this book?

This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

Downloads

Editor(s)

Welcome

Mandatory Disclosure Rules

This book aims to provide tax authorities, policymakers, courts and practitioners with a systematic legal comparison of domestic mandatory disclosure regimes or comparable rules, which are either based on BEPS Action 12/DAC6 or were in force prior to these instruments.

Why this book?

This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

Downloads

Editor(s)

Table of contents