. Additionally, businesses may sometimes focus on technical compliance with disclosure requirements rather than maximising their … effectiveness in informing consumer decisions. This report supports consumer authorities in enhancing disclosure effectiveness by … providing i) a systematic overview of key disclosure characteristics; ii) guidance on the effective design of disclosures based …

This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore …

challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks … by providing early access to such information. This report includes an overview of mandatory disclosure regimes, based on … countries wishing to implement or amend mandatory disclosure rules in order to obtain early information on aggressive or abusive …