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OECD Issues New Model Disclosure Rules For Tax Advisers

Law360 (March 9, 2018, 7:44 PM EST) -- The Organization for Economic Cooperation and Development on Friday finalized recommended rules that would require lawyers, accountants and other tax advisers to disclose if they are marketing structures designed to avoid new global reporting requirements that seek to curb tax avoidance.  

The organization, which works to set an international standard for tax authorities, issued nonbinding recommendations for countries that follow the common reporting standard, a global benchmark for sharing tax information. Nations can now opt to base their policies on the OECD’s finalized model disclosure...
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