UPSpace Home
→
Economic and Management Sciences
→
Taxation
→
Browsing Taxation by Subject

Browsing Taxation by Subject "Aggressive tax planning (ATP)"

Now showing items 1-2 of 2

Curtailing aggressive tax planning : the case for introducing mandatory disclosure rules in Australia (Part 1)

Oguttu, Annet Wanyana; Kayis-Kumar, Ann (University of New South Wales, 2019)

Globalisation has increased opportunities for aggressive tax planning (ATP) schemes by multinational enterprises. However, tax administrations may not always have timely, targeted and comprehensive information about these ...
Curtailing aggressive tax planning : the case for introducing mandatory disclosure rules in Australia (Part 2) - cues from the United Kingdom and South Africa

Kayis-Kumar, Ann.; Oguttu, Annet Wanyana; Kayis-Kumar, Ann (University of New South Wales, 2020)

Increased opportunities for aggressive tax planning (ATP) schemes by multinationals has heightened pressure on governments and policy-makers to curtail these activities. However, the design of most anti-avoidance rules ...

Now showing items 1-2 of 2

Search UPSpace

Browse

All of UPSpace
This Community
- Issue Date
- Authors
- Titles
- Subjects
- Supervisor
- UP Author
- UP Postgraduate
- Type

My Account

UPSpace Workspace