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Podcast: Offshore Tax with HTJ.tax
Episode: The Purpose of Mandatory Disclosure Rules
Description: Mandatory Disclosure Rules (MDR) are a key part of the global transparency framework designed to identify and deter arrangements that undermine CRS reporting. Rather than focusing only on taxpayers, MDR targets the ecosystem behind tax planning—the intermediaries, promoters, and structures themselves.🌍 What MDR Is Designed to DoDeveloped by the Organisation for Economic Co-operation and Development, MDR aims to:• Define and capture intermediaries involved in CRS avoidance • Identify those who design, market, or supply such arrangements • Create early visibility for tax authoritiesThis shifts the focus from detection after the fact → to prevention and intelligence gathering.🧠 1️...