Mandatory Disclosure Rules in Colombia

Diego Hernández; Esperanza Buitrago Diaz

Mandatory Disclosure Rules in Colombia

Diego Hernández, Esperanza Buitrago Diaz

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

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 language	English
Title of host publication	Mandatory Disclosure Rules
Editors	George Kofler, Michael Lang, Jeffrey Owens
Place of Publication	The Netherlands
Publisher	IBFD
Chapter	9
Pages	255-282
Number of pages	28
Volume	26
Edition	1
ISBN (Electronic)	9789087228125, 9789087228132
ISBN (Print)	9789087228118
Publication status	Published - 2023

Publication series

Series	European and International Tax Law and Policy Series
Volume	26
ISSN	2451-8360

Keywords

International Tax Law

1 Organizing or contributing to an event
1 Talk or presentation - at conference

International instruments for fiscal transparency and the fight against fraud and corruption
Esperanza Buitrago Diaz (Member of programme committee)
2 Nov 2023
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional

File
Online Conference "Mandatory Disclosure Rules"
Esperanza Buitrago Diaz (Speaker)
1 Jul 2021 → 3 Jul 2021
Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic

Cite this

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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. ",

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Mandatory Disclosure Rules in Colombia. / Hernández, Diego; Buitrago Diaz, Esperanza.
Mandatory Disclosure Rules. ed. / George Kofler; Michael Lang; Jeffrey Owens. Vol. 26 1. ed. The Netherlands: IBFD, 2023. p. 255-282 (European and International Tax Law and Policy Series, Vol. 26).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

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AB - 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.

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CY - The Netherlands

ER -

Mandatory Disclosure Rules in Colombia

Abstract

Publication series

Keywords

Activities

International instruments for fiscal transparency and the fight against fraud and corruption

Online Conference "Mandatory Disclosure Rules"

Cite this