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  • Writer's pictureAnkit Jain

BEPS Action 12: Mandatory Disclosure Rules

BEPS Action 12 provides recommendations for the design of rules to require taxpayers and advisors to disclose aggressive tax planning arrangements. These recommendations seek a balance between the need for early information

on aggressive tax planning schemes with a requirement that disclosure is appropriately

targeted, enforceable and avoids placing undue compliance burden on taxpayers

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