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Bundesverband der implantologisch ttigen Zahnrzte in Europa European Association of Dental ImplantologistsEuropean Medical Device Regulation MDR Person responsible for regulatory compliance (PRRC)
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MDR - Article 15 refers to the Mandatory Disclosure Rules under the OECD's Base Erosion and Profit Shifting initiative, which requires jurisdictions to implement rules that mandate the reporting of certain cross-border arrangements that could potentially lead to tax avoidance.
Entities and individuals that engage in cross-border transactions or arrangements that fall under the criteria established by the MDR, including multinational corporations and intermediaries facilitating such arrangements, are required to file.
To fill out MDR - Article 15, taxpayers must provide detailed information about the cross-border arrangement, including the parties involved, the nature of the transaction, relevant financial data, and any other pertinent information as specified in the guidelines.
The purpose of MDR - Article 15 is to enhance transparency in international tax matters, prevent tax avoidance, and ensure that tax authorities are equipped with the information necessary to assess the risk of tax base erosion.
Entities must report information such as the details of the arrangement, the parties involved, the financial implications, and any relevant documentation showing how the arrangement may lead to tax benefits or avoidance.
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