handbook-tb

Contents1.1 Base erosion and profit shifting and tax information ..4971.2 Broader context for tax information issues. ..........4971.3 Scope of the chapter .............................4981.4 Pervasive questions in transparency and disclosure ...4992. Transparency and disclosure in the current tax world .....4992.1 Overview .......................................4992.2 Current need for information ......................5002.3 Response to increased need for information .........5052.4 Summary of the current tax environment and itsconnection to transparency and disclosure ..........5073. BEPS and transparency and disclosure ..................5073.1 Overview of BEPS action items related to taxinformation, transparency and disclosure ...........5073.2 Action 11: collect and analyse data on BEPS .........5083.3 Action 13: transfer pricing–related documentation ...5103.4 Disclosure of aggressive tax planning: BEPS Action 12 5403.5 Summary of the OECD project on BEPS andtransparency and disclosure .......................5414. Other new developments in transparency and disclosure. ..5414.1 Overview .......................................5414.2 Automatic exchange of information ................5424.3 Common Reporting Standard and Model CompetentAuthority Agreement .............................5464.4 Industry-specific reporting requirements(natural resources, financial services) ...............5524.5 Intergovernmental agreements and relateddevelopments. ...................................5534.6 Summary of other developments in transparencyand disclosure ...................................5545. Existing mechanisms supporting transparencyand disclosure. .......................................5555.1 Overview .......................................5555.2 Article 26 of the Model Conventions. ...............5565.3 Tax Information Exchange Agreements .............5595.4 Multilateral Convention on Mutual AdministrativeAssistance in Tax Matters .........................560xx