Browsing Research Articles (Taxation) by Subject "Mandatory disclosure rules (MDRs)"

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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

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