{"id":19863,"date":"2015-06-01T15:07:34","date_gmt":"2015-06-01T13:07:34","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=19863"},"modified":"2024-06-10T16:15:46","modified_gmt":"2024-06-10T14:15:46","slug":"blickpunkt-beps-8","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-beps-8\/","title":{"rendered":"Blickpunkt BEPS"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Am 31. M\u00e4rz 2015 hat die OECD ihren ersten Diskussionsentwurf zu Aktionspunkt 12 \u00fcber die Verpflichtung von Steuerpflichtigen \u2013 oder gegebenenfalls von Promotoren, das heisst zum Beispiel von Beratern \u2013 zur Offenlegung ihrer Steuerplanungsmodelle publiziert. In diesem Diskussionsentwurf wird aufgerufen bis zum 30. April 2015 Kommentare einzureichen. Die \u00f6ffentliche Konsultation ist f\u00fcr den 11. M\u00e4rz 2015 angesetzt. Zudem wurde am 3. 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