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Australia's inaction on Mandatory Disclosure Rules electrónico can you have too many disclosure regimes? Celeste M. Black

By: Black, Celeste .

Material type: Article

ArticlePublisher: 2021Subject(s): OPERACIONES TRANSFRONTERIZAS

| PLANIFICACION FISCAL INTERNACIONAL

| INFORMACION TRIBUTARIA

| MODELO DE CONVENIO OCDE

| EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| PROGRAMAS

In: Bulletin for International Taxation v. 75, n. 10, October 2021, p. 462-469Summary: Australia has not enacted Mandatory Disclosure Rules, either in the form recommended in the Final Report on Action 12 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project or the OECD's Model Mandatory Disclosure Rules. This article explores some potential explanations for Australia's inaction.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2021/10-2 (Browse shelf)	Available		BIT/2021/10-2

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Disponible únicamente en formato electrónico.

Resumen.

Australia has not enacted Mandatory Disclosure Rules, either in the form recommended in the Final Report on Action 12 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project or the OECD's Model Mandatory Disclosure Rules. This article explores some potential explanations for Australia's inaction.

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Australia's inaction on Mandatory Disclosure Rules electrónico can you have too many disclosure regimes? Celeste M. Black

By: Black, Celeste.

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By: Black, Celeste .