{"id":356,"date":"2018-01-10T21:33:01","date_gmt":"2018-01-10T21:33:01","guid":{"rendered":"http:\/\/ielrblog.com\/?p=356"},"modified":"2018-01-11T14:21:23","modified_gmt":"2018-01-11T14:21:23","slug":"oecd-issues-mandatory-disclosure-rules-combat-crs-avoidance-offshore-structures","status":"publish","type":"post","link":"https:\/\/ielrblog.com\/index.php\/2018\/01\/10\/oecd-issues-mandatory-disclosure-rules-combat-crs-avoidance-offshore-structures\/","title":{"rendered":"OECD Issues Mandatory Disclosure Rules to Combat CRS Avoidance and Offshore Structures"},"content":{"rendered":"<p>In December, the OECD issued a public consultation <a href=\"http:\/\/www.oecd.org\/tax\/beps\/Discussion-draft-mandatory-disclosure-rules-for-CRS-avoidance-arrangements-offshore-structures.pdf\">document,<\/a> requiring mandatory disclosure rules to combat CRS avoidance and offshore structures. Comments are due January 15, 2018.<\/p>\n<div>The consultation document is prepared in response to the Bari Declaration, issued by the G7 Finance Ministers on\u00a013 May, 2017.\u00a0 It\u00a0 calls on the OECD to start \u201cdiscussing\u00a0possible ways to address arrangements designed to circumvent reporting under the Common\u00a0Reporting Standard or aimed at providing beneficial owners with the shelter of non-transparent\u00a0structures.\u201d<\/div>\n<div><\/div>\n<div>The Declaration states that these discussions should include consideration of \u201cmodel mandatory\u00a0disclosure rules inspired by the approach taken for avoidance arrangements outlined within the BEPS\u00a0<a href=\"http:\/\/www.oecd.org\/tax\/mandatory-disclosure-rules-action-12-2015-final-report-9789264241442-en.htm\">Action<\/a> 12 Report.\u201d\u00a0 The consultation document sets forth at the end of the document model legislation.<\/div>\n<div>The reason for the consultation document is that the International Consortium for Investigative Journalists <a href=\"https:\/\/www.icij.org\/\">(ICIJ)<\/a> has shown, especially through the publication of the <a href=\"https:\/\/panamapapers.icij.org\/\">Panama<\/a> Papers and the <a href=\"https:\/\/www.icij.org\/investigations\/paradise-papers\/\">Paradise<\/a> Papers,\u00a0 certain professional advisers continue to design, market, or assist in the implementation of offshore structures and arrangements that can be used by non-compliant taxpayers to circumvent the correct reporting of relevant\u00a0information to the tax administration of their jurisdiction of residence.<\/div>\n<div>\n<div>Due to these continuing offshore structures and arrangements and\u00a0in response to the mandate from the G7 Finance Ministers, the OECD is currently considering a range of approaches that could be taken to address arrangements designed to\u00a0circumvent or attempt to circumvent the CRS (\u201cCRS Avoidance Arrangements\u201d) and\u00a0the use of\u00a0\u00a0non-transparent\u00a0offshore\u00a0structures to conceal actual beneficial ownership (\u201cOffshore Structures\u201d). Such\u00a0approaches include measures focussed on improving intelligence for tax administrations within the\u00a0existing information exchange and legislative framework (e.g. improved collaboration through <a href=\"http:\/\/www.oecd.org\/tax\/forum-on-tax-administration\/jitsic\/\">JITSIC,<\/a>as well as the use of group requests and spontaneous exchanges of information), as well as policy\u00a0measures, such as additional regulatory intervention or additional disclosure obligation.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>The proposed model rules contained in the consultation require an Intermediary (or taxpayer) to disclose certain relevant information\u00a0to its tax administration regarding CRS Avoidance Arrangements an\u00a0d Opaque Offshore Structures.\u00a0\u00a0Disclosures of such information can assist tax administrations in gathering intelligence on schemes that\u00a0are being used or marketed to taxpayers in their respective jurisdictions.\u00a0 In addition,\u00a0the model rules were\u00a0designed to facilitate the spontaneous exchange of information where the information provided by\u00a0Intermediaries relates to one or more specific Reportable Taxpayers.<\/div>\n<div><\/div>\n<div>It is contemplated that such\u00a0information would be spontaneously exchanged with the tax administration(s) of the jurisdictions in\u00a0which the concerned Reportable Taxpayer is resident for tax purposes pursuant to the applicable\u00a0international legal instruments. The modalities, timing and form of the information to be spontaneously\u00a0exchanged will be further defined in an operational agreement.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>A mandatory\u00a0disclosure regime contains five key elements:<\/div>\n<div><\/div>\n<div>(a) A\u00a0\u00a0description of the arrangements that are required to be disclosed (i.e. the hallmarks of a\u00a0disclosable scheme).<\/div>\n<div>(b) A description of the persons required to disclose such arrangements (i.e. the Intermediaries that\u00a0are subject to reporting obligations under the rules);<\/div>\n<div>(c)\u00a0A trigger for the imposition of a disclosure obligation (i.e. the point in time when an obligation to disclose crystallises under the rules)<\/div>\n<div>(d)\u00a0A description of what information is required to be reported (including any exceptions from\u00a0reporting).<\/div>\n<div>(e)\u00a0Appropriate penalties for non-compliance.<\/div>\n<\/div>\n<div><\/div>\n<div>The hallmarks are very broadly worded.<\/div>\n<div><\/div>\n<div>In some cases the requirement to report is retroactive to July 15, 2014, the date the CRS became effective.<\/div>\n<div><\/div>\n<div>The consultation paper says the requirements respect legal professional privacy, but it appears narrowly defined.<\/div>\n<div><\/div>\n<div>Because the model law has penal provisions, the consultation paper has important potential consequences.<\/div>\n<div><\/div>\n<div>A fuller discussion of the consultation paper will appear in the January 2018 issue of the <em>International Enforcement Law Reporter<\/em>.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In December, the OECD issued a public consultation document, requiring mandatory disclosure rules to combat CRS avoidance and offshore structures. Comments are due January 15, 2018. The consultation document is prepared in response to the Bari Declaration, issued by the G7 Finance Ministers on\u00a013 May, 2017.\u00a0 It\u00a0 calls on the OECD to start \u201cdiscussing\u00a0possible ways [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[13,5,4,3],"tags":[],"class_list":{"0":"post-356","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-international-administrative-penal-law","7":"category-international-tax-enforcement-cooperation","8":"category-money-laundering-and-bank-secrecy","9":"category-transnational-corruption-money-laundering-and-asset-forfeiture","10":"entry"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>OECD Issues Mandatory Disclosure Rules to Combat CRS Avoidance and Offshore Structures | IELR Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ielrblog.com\/index.php\/2018\/01\/10\/oecd-issues-mandatory-disclosure-rules-combat-crs-avoidance-offshore-structures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OECD Issues Mandatory Disclosure Rules to Combat CRS Avoidance and Offshore Structures | IELR Blog\" \/>\n<meta property=\"og:description\" content=\"In December, the OECD issued a public consultation document, requiring mandatory disclosure rules to combat CRS avoidance and offshore structures. Comments are due January 15, 2018. The consultation document is prepared in response to the Bari Declaration, issued by the G7 Finance Ministers on\u00a013 May, 2017.\u00a0 It\u00a0 calls on the OECD to start \u201cdiscussing\u00a0possible ways [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ielrblog.com\/index.php\/2018\/01\/10\/oecd-issues-mandatory-disclosure-rules-combat-crs-avoidance-offshore-structures\/\" \/>\n<meta property=\"og:site_name\" content=\"IELR Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/m.facebook.com\/intlenforcementlawreporter\/?ref=bookmarks\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-10T21:33:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-11T14:21:23+00:00\" \/>\n<meta name=\"author\" content=\"Bruce Zagaris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ielr\" \/>\n<meta name=\"twitter:site\" content=\"@ielr\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bruce Zagaris\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ielrblog.com\\\/index.php\\\/2018\\\/01\\\/10\\\/oecd-issues-mandatory-disclosure-rules-combat-crs-avoidance-offshore-structures\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ielrblog.com\\\/index.php\\\/2018\\\/01\\\/10\\\/oecd-issues-mandatory-disclosure-rules-combat-crs-avoidance-offshore-structures\\\/\"},\"author\":{\"name\":\"Bruce Zagaris\",\"@id\":\"https:\\\/\\\/ielrblog.com\\\/#\\\/schema\\\/person\\\/e491a7e89d418cb82a8c67687806ab66\"},\"headline\":\"OECD Issues Mandatory Disclosure Rules to Combat CRS Avoidance and Offshore Structures\",\"datePublished\":\"2018-01-10T21:33:01+00:00\",\"dateModified\":\"2018-01-11T14:21:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ielrblog.com\\\/index.php\\\/2018\\\/01\\\/10\\\/oecd-issues-mandatory-disclosure-rules-combat-crs-avoidance-offshore-structures\\\/\"},\"wordCount\":622,\"commentCount\":0,\"articleSection\":[\"Administrative Penal Law\",\"Int'l Tax Enforcement Cooperation\",\"Money Laundering &amp; 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