ACTIONS BY THE CNB AND INTERNATIONAL NEWS

Adoption of a motion on the OECD's work concerning the compulsory disclosure of tax optimisation schemes


Following the report made by Anne Vaucher, member of the European and International Affairs Committee, the General Assembly has adopted a motion on work conducted by the OECD on the obligatory disclosure of tax optimisation schemes.


The OECD Action Plan on “Base Erosion and Profit Shifting” and the consultation document on Article 12 of this plan both aim for the adoption of “Recommendations regarding the design of mandatory disclosure rules for aggressive tax planning”. Lawyers will be concerned by this requirement, as they will have to act as “promoters” of such rules.

The CNB is strongly opposed to any recommendation which would impose a requirement to divulge tax planning strategies upon lawyers who provide legal advice on tax matters, since this would break the absolute confidentiality required of them. The trust-based relationship between a lawyer and his client is one of the fundamental principles of the rule of law.

Link to the adopted motion

This article has been translated into Spanish
This article has been translated into English
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Mardi 23 Juin 2015

     


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