Mandatory Disclosure Rules

Mandatory Disclosure Rules
This book aims to provide tax authorities, policymakers, courts and practitioners with 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.

Why this book?

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 aim of this book is to provide tax authorities, policymakers, courts and practitioners with 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 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.

This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

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Editor(s)

Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer and Rita Szudoczky are professors at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

Stefanie Gombotz and Ashrita Prasad Kotha are teaching and research associates at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

Mandatory Disclosure Rules
DOI: https://doi.org/10.59403/10gqh1f
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General Report
DOI: https://doi.org/10.59403/10gqh1f001
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Chapter 1: Mandatory Disclosure Rules in Argentina
DOI: https://doi.org/10.59403/10gqh1f002
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Chapter 2: Mandatory Disclosure Rules in Australia
DOI: https://doi.org/10.59403/10gqh1f003
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Chapter 3: Mandatory Disclosure Rules in Austria
DOI: https://doi.org/10.59403/10gqh1f004
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Chapter 4: Mandatory Disclosure Rules in Belgium
DOI: https://doi.org/10.59403/10gqh1f005
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Chapter 5: Mandatory Disclosure Rules in Brazil
DOI: https://doi.org/10.59403/10gqh1f006
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Chapter 6: Mandatory Disclosure Rules in Bulgaria
DOI: https://doi.org/10.59403/10gqh1f007
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Chapter 7: Mandatory Disclosure Rules in Canada
DOI: https://doi.org/10.59403/10gqh1f008
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Chapter 8: Mandatory Disclosure Rules in China (People’s Rep.)
DOI: https://doi.org/10.59403/10gqh1f009
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Chapter 9: Mandatory Disclosure Rules in Colombia
DOI: https://doi.org/10.59403/10gqh1f010
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Chapter 10: Mandatory Disclosure Rules in Croatia
DOI: https://doi.org/10.59403/10gqh1f011
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Chapter 11: Mandatory Disclosure Rules in Cyprus
DOI: https://doi.org/10.59403/10gqh1f012
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Chapter 12: Mandatory Disclosure Rules in the Czech Republic
DOI: https://doi.org/10.59403/10gqh1f013
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Chapter 13: Mandatory Disclosure Rules in Ethiopia
DOI: https://doi.org/10.59403/10gqh1f014
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Chapter 14: Mandatory Disclosure Rules in Finland
DOI: https://doi.org/10.59403/10gqh1f015
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Chapter 15: Mandatory Disclosure Rules in Germany
DOI: https://doi.org/10.59403/10gqh1f016
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Chapter 16: Mandatory Disclosure Rules in Hungary
DOI: https://doi.org/10.59403/10gqh1f017
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Chapter 17: Mandatory Disclosure Rules in India
DOI: https://doi.org/10.59403/10gqh1f018
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Chapter 18: Mandatory Disclosure Rules in Indonesia
DOI: https://doi.org/10.59403/10gqh1f019
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Chapter 19: Mandatory Disclosure Rules in Ireland
DOI: https://doi.org/10.59403/10gqh1f020
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Chapter 20: Mandatory Disclosure Rules in Israel
DOI: https://doi.org/10.59403/10gqh1f021
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Chapter 21: Mandatory Disclosure Rules in Italy
DOI: https://doi.org/10.59403/10gqh1f022
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Chapter 22: Mandatory Disclosure Rules in Kenya
DOI: https://doi.org/10.59403/10gqh1f023
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Chapter 23: Mandatory Disclosure Rules in Luxembourg
DOI: https://doi.org/10.59403/10gqh1f024
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Chapter 24: Mandatory Disclosure Rules in Mexico
DOI: https://doi.org/10.59403/10gqh1f025
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Chapter 25: Mandatory Disclosure Rules in North Macedonia
DOI: https://doi.org/10.59403/10gqh1f026
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Chapter 26: Mandatory Disclosure Rules in Norway
DOI: https://doi.org/10.59403/10gqh1f027
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Chapter 27: Mandatory Disclosure Rules in Poland
DOI: https://doi.org/10.59403/10gqh1f028
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Chapter 28: Mandatory Disclosure Rules in Portugal
DOI: https://doi.org/10.59403/10gqh1f029
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Chapter 29: Mandatory Disclosure Rules in Romania
DOI: https://doi.org/10.59403/10gqh1f030
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Chapter 30: Mandatory Disclosure Rules in Russia
DOI: https://doi.org/10.59403/10gqh1f031
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Chapter 31: Mandatory Disclosure Rules in the Slovak Republic
DOI: https://doi.org/10.59403/10gqh1f032
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Chapter 32: Mandatory Disclosure Rules in South Africa
DOI: https://doi.org/10.59403/10gqh1f033
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Chapter 33: Mandatory Disclosure Rules in Spain
DOI: https://doi.org/10.59403/10gqh1f034
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Chapter 34: Mandatory Disclosure Rules in Sweden
DOI: https://doi.org/10.59403/10gqh1f035
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Chapter 35: Mandatory Disclosure Rules in Switzerland
DOI: https://doi.org/10.59403/10gqh1f036
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Chapter 36: Mandatory Disclosure Rules in the Netherlands
DOI: https://doi.org/10.59403/10gqh1f037
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Chapter 37: Mandatory Disclosure Rules in Ukraine
DOI: https://doi.org/10.59403/10gqh1f038
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Chapter 38: Mandatory Disclosure Rules in the United Kingdom
DOI: https://doi.org/10.59403/10gqh1f039
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Chapter 39: Mandatory Disclosure Rules in the United States
DOI: https://doi.org/10.59403/10gqh1f040
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