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Appendix 2 PUBLICATION SCHEME FOR TRANSFERS OF VALUE Article 44ter 3Full Name PSS: Municipality and postal code HCP\'s office OSS: Municipality and postal code head officeCountry main officeAdress (Street/No./Box) main
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The Luxembourg Disclosure Draft Version ENGv2 refers to a regulatory document that outlines transparency requirements for cross-border tax arrangements as part of the OECD's Base Erosion and Profit Shifting (BEPS) initiative.
Entities involved in cross-border tax arrangements that meet certain criteria must file the Luxembourg Disclosure Draft Version ENGv2. This typically includes multinational corporations, intermediaries, and any parties engaged in arrangements that could pose tax risks.
To fill out the Luxembourg Disclosure Draft Version ENGv2, filers must provide specific details about the cross-border arrangement, including the nature of the arrangement, the entities involved, and the jurisdictions affected. A detailed understanding of the template instructions is crucial for accurate completion.
The purpose of the Luxembourg Disclosure Draft Version ENGv2 is to enhance tax transparency and prevent tax avoidance by requiring taxpayers to disclose certain information about cross-border arrangements that could impact tax obligations.
Information that must be reported includes details of the cross-border arrangement, the parties involved, relevant jurisdictions, and any tax implications of the arrangement. Specific data fields must be filled out as per instructions provided in the draft.
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