Share
Advanced Search

E.g.: member, banking law, statutes, etc

Share

OECD Action Plan on Base Erosion and Profit Shifting

 

The CCBE and the UIA have issued a joint statement on the contents of Action 12 (Mandatory Disclosure Rules) of the OECD Action Plan on Base Erosion and Profit Shifting.

 

Both organizations strongly oppose any option that would place an obligation of disclosure of tax schemes on lawyers acting as legal counsel in tax matters, and thus in order to protect the fundamental principles of client confidentiality.

 

The CCBE and the UIA have asked the OECD that their opinion be taken into account in the future negotiations to take place in October. The CCBE and the UIA have also requested that a copy of their statement be distributed to all members of the Committee on Fiscal Affairs of the OECD.

 

AttachmentSize
CCBE - UIA Joint Statement 150925.pdf148.22 KB
OECD Base Erosion and Profit Shifting Action 12__CCBE-UIA_150925.pdf137.22 KB

Top of the page