000			01302nab a2200265 c 4500
999			_c145205 _d145205
003			ES-MaIEF
005			20211129171222.0
007			ta
008			211129t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_946837 _aBlack, Celeste
245		0	_aAustralia's inaction on Mandatory Disclosure Rules _helectrónico _bcan you have too many disclosure regimes? _c Celeste M. Black
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aAustralia 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.
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		4	_948027 _aPLANIFICACION FISCAL INTERNACIONAL
650		4	_946896 _aINFORMACION TRIBUTARIA
650		4	_967760 _aMODELO DE CONVENIO OCDE
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_948158 _aPROGRAMAS
773	0		_9166354 _oBIT/2021/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 10, October 2021, p. 462-469
942			_cRE