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Disclosure obligation of aggressive cross-border constructions for tax specialists

Date: 07/05/2018
Subject: Tax law
Written by: Bron: Aternio

From 1 July 2020, tax specialists will have to disclose aggressive cross-border constructions to the tax authority. This is part of the new fight against international tax evasion. The proposal mainly reflects Action Point 12 of the 2013 international plan of the OECD on Base Erosion and Profit Shifting (BEPS). Read more...

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