TERMIUM Plus®

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BEPS ACTION 12 REPORT [1 record]

Record 1 2026-06-11

English

Subject field(s)
  • Titles of Reports
  • Taxation
OBS

This Report provides a modular framework that enables countries without mandatory disclosure rules to design a regime that fits their need to obtain early information on potentially aggressive or abusive tax planning schemes and their users.

French

Domaine(s)
  • Titres de rapports
  • Fiscalité
OBS

Ce rapport offre un cadre modulaire qui permet aux pays qui n'ont pas de règles relatives à l'obligation déclarative de définir un régime qui prend en considération leurs besoins d'obtenir des informations en temps opportun qui portent sur les régimes de planification fiscale potentiellement agressifs ou abusifs ainsi que sur leurs utilisateurs.

Spanish

Campo(s) temático(s)
  • Títulos de informes
  • Sistema tributario
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