Mandatory Disclosure Rules in Colombia

Diego Hernández, Esperanza Buitrago Diaz

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Abstract

The report focuses on Colombia as a country that decided not to implement yet the “Mandatory Disclosure Rules” (MDR) proposed by the OECD BEPS Action 12. It dives into the question whether existing disclosure rules reach the objective of MDR, issues considered by the Congress for rejecting the implementation and aspects that would need to be addressed for a potential future adoption in Colombia.
Original languageEnglish
Title of host publicationMandatory Disclosure Rules
EditorsGeorge Kofler, Michael Lang, Jeffrey Owens
Place of PublicationThe Netherlands
PublisherIBFD
Chapter9
Pages255-282
Number of pages28
Volume26
Edition1
ISBN (Electronic)9789087228125, 9789087228132
ISBN (Print)9789087228118
Publication statusPublished - 2023

Publication series

SeriesEuropean and International Tax Law and Policy Series
Volume26
ISSN2451-8360

Keywords

  • International Tax Law

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