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010 a| 2023431371;

020 a| 9789087228118q| (paperback);

020 z| 9789087228125q| (ePub);

020 z| 9789087228132q| (PDF);

035 a| (WaSeSS)ssj0003215958;

040 a| DLCb| engc| DLCd| WaSeSS;

042 a| pcc;

049 a| EREEa| NEHH;

050 00 a| K4550b| .M355 2023;

245 00 a| Mandatory disclosures rulesh| [electronic resource] /c| editors, Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Joseph Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky ; assistant editors: Stefanie Gombotz, Ashrita Prasad Kotha.;

260 a| Amsterdam :b| IBFD,c| [2023];

300 a| l, 999 pages ;c| 23 cm;

490 0 a| WU Institute dor Austrian and International Tax Law European and International Tax Law and Policy Series ;v| 26;

504 a| Includes bibliographical references.;

505 0 a| General Report / Karoline Spies & Viktoria W©·ohrer -- Chapter 1: Mandatory disclosure rules in Argentina / Axel A. Verstraeten -- Chapter 2: Mandatory disclosure rules in Australia / Kerrie Sadiq and Richard Krever -- Chapter 3: Mandatory disclosure rules in Austria / Yasmin Lawson and Theres Neum©·uller -- Chapter 4: Mandatory disclosure rules in Belgium / Pieter Der©Øe, Stefaan De Baets and Jean-Philippe Van West -- Chapter 5: Mandatory disclosure rules in Brazil / Marcio Henrique Sales Parada -- Chapter 6: Mandatory disclosure rules in Bulgaria / Ivan Lazarov -- Chapter 7: Mandatory disclosure rules in Canada / Catherine Anne Brown and Abbey Kind -- Chapter 8: Mandatory disclosure rules in China (People's Rep.) / Na Li -- Chapter 9: Mandatory disclosure rules in Colombia / Diego Hern©Øndez and Esperanza Buitrago -- Chapter 10: Mandatory disclosure rules in Croatia / Vanja Martinovi♯¿ i Nevis ♯¿i♯‍in-¿¿ain -- Chapter 11: Mandatory disclosure rules in Cyprus / Eleni Apostolidou -- Chapter 12: Mandatory disclosure rules in the Czech Republic / Catherine Slav©Ư♯‍kov©Ł, Marie Velflov©Ł and Ji¿¿©Ư Kostohryz -- Chapter 13: Mandatory disclosure rules in Ethiopia / Wollela Abehodie Yesegat -- Chapter 14: Mandatory disclosure rules in Finland / Kristiina ©¿im©Þ -- Chapter 15: Mandatory disclosure rules in Germany / Floran Haase -- Chapter 16: Mandatory disclosure rules in Hungary / Borb©Łla Kolozs -- Chapter 17: Mandatory disclosure rules in India / Suranjali Tandon -- Chapter 18: Mandatory disclosure rules in Indonesia / Romi Irawan -- Chapter 19: Mandatory disclosure rules in Ireland / Emer Hunt -- Chapter 20: Mandatory disclosure rules in Israel / Rifat Azam -- Chapter 21: Mandatory disclosure rules in Italy / Paolo Ludoviciand Andrea Gallizioli -- Chapter 22: Mandatory disclosure rules in Kenya / Attiya Waris, Mary Akech Ongore and Elvis Oyare -- Chapter 23: Mandatory disclosure rules in Luxembourg / Mathilde Ostertag and Katharina Schiffmann -- Chapter 24: Mandatory disclosure rules in Mexico / Marta Milewska -- Chapter 25: Mandatory disclosure rules in North Macedonia / Aleksandra Maksimovska Stojkova and Elena Neshovska Kjoseva -- Chapter 26: Mandatory disclosure rules in Norway / Eivind Furuseth -- Chapter 27: Mandatory disclosure rules in Poland / Marcin Lachowicz -- Chapter 28: Mandatory disclosure rules in Portugal / Ana Isabel Correia and Ricardo da Palma Borges -- Chapter 29: Mandatory disclosure rules in Romania / Ioana-Felicia Rosca -- Chapter 30: Mandatory disclosure rules in Russia / Nikolai Milogolov and Karina Ponomareva -- Chapter 31: Mandatory disclosure rules in the Slovak Republic / Andrea Szak©Łcs and Franti¿Łek Bonk -- Chapter 32: Mandatory disclosure rules in South Africa / Jennifer Roeleveld and Christian Wiesener -- Chapter 33: Mandatory disclosure rules in Spain / Hugo L©đpez L©đpez and Marina Castro Bosque -- Chapter 34: Mandatory disclosure rules in Sweden / Ylva Larsson, B©œrje Leidhammar and Eleonor Kristoffersson -- Chapter 35: Mandatory disclosure rules in Switzerland / Alexandra Hirt -- Chapter 36: Mandatory disclosure rules in the Netherlands / Almut Breuer and Jasper Korving -- Chapter 37: Mandatory disclosure rules in Ukraine / Svitlana Buriak -- Chapter 38: Mandatory disclosure rules in the United Kingdom / Sandy Bhogal and Bridget English -- Chapter 39: Mandatory disclosure rules in the United States / Joshua Blank.;

506 a| Available only to authorized users.;

520 a| This book provides 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 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 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.;

538 a| Mode of access: World Wide Web;

650 0 a| International business enterprisesx| Taxationx| Law and legislation.=| ^A192740;

650 0 a| Financial disclosurex| Law and legislation.=| ^A826344;

650 0 a| Disclosure of information.=| ^A390854;

650 0 a| Tax administration and procedure.=| ^A264891;

650 0 a| Taxation.=| ^A30273;

655 0 a| Electronic books.=| ^A491897;

700 1 a| Kofler, Georg,d| 1977-?| UNAUTHORIZED;

700 1 a| Lang, Michael,d| 1965-=| ^A471900;

700 1 a| Owens, Jeffrey.?| UNAUTHORIZED;

700 1 a| Pistone, Pasquale.?| UNAUTHORIZED;

700 1 a| Rust, Alexander.?| UNAUTHORIZED;

700 1 a| Schuch, Josef.?| UNAUTHORIZED;

700 1 a| Spies, Karoline,d| 1986-?| UNAUTHORIZED;

700 1 a| Staringer, Claus.?| UNAUTHORIZED;

710 2 a| Organisation for Economic Co-operation and Development.=| ^A1791;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=30609812;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

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999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6695713-1001l| JNETm| JOYNERr| Ys| Yt| JNESSBKu| 1/13/2026x| EBOOKz| JERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6695713-2001l| HSLELECm| HSLr| Ys| Yt| HEBKu| 1/13/2026x| EBOOKz| HERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6695713-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 1/13/2026x| EBOOKz| JERESOURCE;

Mandatory disclosures rules / editors, Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Joseph Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky ; assistant editors: Stefanie Gombotz, Ashrita Prasad Kotha.

Format	Electronic
Publication Info	Amsterdam : IBFD, [2023]
Description	l, 999 pages ; 23 cm
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	International business enterprises--Taxation. --Law and legislation. Financial disclosure--Law and legislation. Disclosure of information. Tax administration and procedure. Taxation.

Other author/creator	Kofler, Georg, 1977-
Other author/creator	Lang, Michael, 1965-
Other author/creator	Owens, Jeffrey.
Other author/creator	Pistone, Pasquale.
Other author/creator	Rust, Alexander.
Other author/creator	Schuch, Josef.
Other author/creator	Spies, Karoline, 1986-
Other author/creator	Staringer, Claus.
Other author/creator	Organisation for Economic Co-operation and Development.
Series	WU Institute dor Austrian and International Tax Law European and International Tax Law and Policy Series ; 26
Contents	General Report / Karoline Spies & Viktoria W©·ohrer -- Chapter 1: Mandatory disclosure rules in Argentina / Axel A. Verstraeten -- Chapter 2: Mandatory disclosure rules in Australia / Kerrie Sadiq and Richard Krever -- Chapter 3: Mandatory disclosure rules in Austria / Yasmin Lawson and Theres Neum©·uller -- Chapter 4: Mandatory disclosure rules in Belgium / Pieter Der©Øe, Stefaan De Baets and Jean-Philippe Van West -- Chapter 5: Mandatory disclosure rules in Brazil / Marcio Henrique Sales Parada -- Chapter 6: Mandatory disclosure rules in Bulgaria / Ivan Lazarov -- Chapter 7: Mandatory disclosure rules in Canada / Catherine Anne Brown and Abbey Kind -- Chapter 8: Mandatory disclosure rules in China (People's Rep.) / Na Li -- Chapter 9: Mandatory disclosure rules in Colombia / Diego Hern©Øndez and Esperanza Buitrago -- Chapter 10: Mandatory disclosure rules in Croatia / Vanja Martinovi♯¿ i Nevis ♯¿i♯‍in-¿¿ain -- Chapter 11: Mandatory disclosure rules in Cyprus / Eleni Apostolidou -- Chapter 12: Mandatory disclosure rules in the Czech Republic / Catherine Slav©Ư♯‍kov©Ł, Marie Velflov©Ł and Ji¿¿©Ư Kostohryz -- Chapter 13: Mandatory disclosure rules in Ethiopia / Wollela Abehodie Yesegat -- Chapter 14: Mandatory disclosure rules in Finland / Kristiina ©¿im©Þ -- Chapter 15: Mandatory disclosure rules in Germany / Floran Haase -- Chapter 16: Mandatory disclosure rules in Hungary / Borb©Łla Kolozs -- Chapter 17: Mandatory disclosure rules in India / Suranjali Tandon -- Chapter 18: Mandatory disclosure rules in Indonesia / Romi Irawan -- Chapter 19: Mandatory disclosure rules in Ireland / Emer Hunt -- Chapter 20: Mandatory disclosure rules in Israel / Rifat Azam -- Chapter 21: Mandatory disclosure rules in Italy / Paolo Ludoviciand Andrea Gallizioli -- Chapter 22: Mandatory disclosure rules in Kenya / Attiya Waris, Mary Akech Ongore and Elvis Oyare -- Chapter 23: Mandatory disclosure rules in Luxembourg / Mathilde Ostertag and Katharina Schiffmann -- Chapter 24: Mandatory disclosure rules in Mexico / Marta Milewska -- Chapter 25: Mandatory disclosure rules in North Macedonia / Aleksandra Maksimovska Stojkova and Elena Neshovska Kjoseva -- Chapter 26: Mandatory disclosure rules in Norway / Eivind Furuseth -- Chapter 27: Mandatory disclosure rules in Poland / Marcin Lachowicz -- Chapter 28: Mandatory disclosure rules in Portugal / Ana Isabel Correia and Ricardo da Palma Borges -- Chapter 29: Mandatory disclosure rules in Romania / Ioana-Felicia Rosca -- Chapter 30: Mandatory disclosure rules in Russia / Nikolai Milogolov and Karina Ponomareva -- Chapter 31: Mandatory disclosure rules in the Slovak Republic / Andrea Szak©Łcs and Franti¿Łek Bonk -- Chapter 32: Mandatory disclosure rules in South Africa / Jennifer Roeleveld and Christian Wiesener -- Chapter 33: Mandatory disclosure rules in Spain / Hugo L©đpez L©đpez and Marina Castro Bosque -- Chapter 34: Mandatory disclosure rules in Sweden / Ylva Larsson, B©œrje Leidhammar and Eleonor Kristoffersson -- Chapter 35: Mandatory disclosure rules in Switzerland / Alexandra Hirt -- Chapter 36: Mandatory disclosure rules in the Netherlands / Almut Breuer and Jasper Korving -- Chapter 37: Mandatory disclosure rules in Ukraine / Svitlana Buriak -- Chapter 38: Mandatory disclosure rules in the United Kingdom / Sandy Bhogal and Bridget English -- Chapter 39: Mandatory disclosure rules in the United States / Joshua Blank.
Abstract	This book provides 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 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 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.
Bibliography note	Includes bibliographical references.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2023431371
ISBN	9789087228118 (paperback)
ISBN	(ePub)
ISBN	(PDF)

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Mandatory disclosures rules / editors, Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Joseph Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky ; assistant editors: Stefanie Gombotz, Ashrita Prasad Kotha.

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