The referenced PwC summary highlights the latest OECD proposal re: disclosures of tax planning arrangements. The Action is generally based on efforts to curb aggressive tax planning transactions for which there are not consistent standards for reporting/sharing details for such transactions.
Click to access pwc-proposals-wider-reporting-international-tax-arrangements.pdf
MNE’s and other interested parties should review this proposal to better understand transparency trends and initiatives, as well as implement relevant planning processes and governance.
Strategizing Multinational Tax Risks 
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