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
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