Public Consultation: Mandatory Disclosure Rules 

On 31 March 2015, a discussion draft was released on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan.

ACTION 12 

Demander aux contribuables de déclarer leurs arrangements de planification fiscale agressive 

Élaborer des recommandations concernant la conception des règles de divulgation obligatoire des opérations ,accords ou structures fiscalement agressifs  ou abusifs, en prenant en considération les coûts administratifs pour les administrations fiscales et les entreprises et en se appuyant sur les expériences des  pays de plus en plus nombreux qui ont de telles règles.

As part of the transparent and inclusive consultation process mandated by the Action Plan, the Committee on Fiscal Affairs (CFA) invites interested parties to send written comments on this discussion draft which will be discussed at the public consulatation.

Public Consultation: Strengthening CFC Rules

Date: 12 May 2015 Time: 10:00 - 18:00 Location: OECD Conference Centre, Paris

On 3 April 2015, a discussion draft was released on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan.

ACTION 3

Strengthen CFC rules / Durcir la réglementation sur les CFC

Develop recommendations regarding the design of controlled foreign company rules. This work will be co-ordinated with other work as necessary. 

Élaborer des recommandations concernant l’organisation des sociétés contrôlées de l étranger (CFC l

As part of the transparent and inclusive consultation process mandated by the Action Plan, the Committee on Fiscal Affairs (CFA) invites interested parties to send written comments on this discussion draft which will be discussed at the public consulatation.

Public Consultation: Interest Deductions and other financial payments

On 18 December 2014, a discussion draft was released on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan.

As part of the transparent and inclusive consultation process mandated by the Action Plan, the Committee on Fiscal Affairs (CFA) invited interested parties to send written comments on this discussion draft which will be discussed at the public consulatation.

The OECD is grateful to commentators for the input received which was discussed during this public consultation.