Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic
Description
The report presented focuses on Colombia as a country that decided not to implement yet the “Mandatory Disclosure Rules” (MDR) as proposed in the OECD report to BEPS Action 12. It dives into the question whether existing comparable disclosure rules reach the objective of MDR, issues raised for the implementation and aspects that would need to be addressed for a potential future implementation