The Resource A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules

A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules

Label
A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules
Title
A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules
Creator
Subject
Language
eng
Summary
This article argues that the enactment of a comprehensive mandatory disclosure regime could significantly augment Australia's existing suite of anti-avoidance strategies by informing and better targeting Australia's fight against tax avoidance, both at a domestic and international level. The article considers two different existing models of comprehensive disclosure regimes: those currently in place in the United Kingdom and Canada. Following an analysis of these regimes, and drawing on the legislative models utilised in these jurisdictions, the article suggests key elements for a comprehensive disclosure regime in Australia
Citation source
In: Australian tax review. - Pyrmont. - Vol. 44 (2015), no. 1 ; p. 5-23
http://library.link/vocab/creatorName
  • Wilson-Rogers, N
  • Pinto, D
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • mandatory disclosure
  • investigation
  • penalties
  • legal professional privilege
Label
A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules
Instantiates
Publication
Label
A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...