This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of...

The use of materials globally has increased over the past century and it will continue to grow with sustained population and economic growth. Such growth also leads to increased environmental pressures, including climate change. While the Slovak Republic has made notable progress in decoupling...