dc.contributor.author |
Kayis-Kumar, Ann.
|
|
dc.contributor.author |
Oguttu, Annet Wanyana
|
|
dc.contributor.author |
Kayis-Kumar, Ann
|
|
dc.date.accessioned |
2021-08-13T07:32:43Z |
|
dc.date.available |
2021-08-13T07:32:43Z |
|
dc.date.issued |
2020 |
|
dc.description.abstract |
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 is reactive rather than proactive.
One exception is the use of mandatory disclosure rules (MDRs), which require the upfront disclosure of tax information.
Part 1 of this two-part study in the previous issue of this journal explored the case for introducing IMDRs by presenting a case
study of Australia's experience in considering whether to adopt such a regime. This article (part 2) explores the key design
features of an effective MDR regime with reference to the OECD's recommendations and a comparative legal analysis of how
these rules apply in the UK and South African contexts. This provides the framework for a review of the effectiveness of MDRs
and presents useful 'lessons learnt' which are informative in framing a regime suitable for adoption in other Commonwealth
law jurisdictions such as Australia. |
en_ZA |
dc.description.department |
Taxation |
en_ZA |
dc.description.librarian |
pm2021 |
en_ZA |
dc.description.uri |
https://www.unsw.edu.au/business/our-research/research-environment/ejournal-tax-research |
en_ZA |
dc.identifier.citation |
Oguttu, A.W. & Kayis-Kumar, A. 2020, 'Curtailing aggressive tax planning : the case for
introducing mandatory disclosure rules in
Australia (Part 2) - cues from the United
Kingdom and South Africa', eJournal of Tax Research, vol. 17, no. 2, pp. 233-257. |
en_ZA |
dc.identifier.issn |
1448-2398 (online) |
|
dc.identifier.uri |
http://hdl.handle.net/2263/81261 |
|
dc.language.iso |
en |
en_ZA |
dc.publisher |
University of New South Wales |
en_ZA |
dc.rights |
© 2020 UNSW Australia Business School |
en_ZA |
dc.subject |
Multinationals |
en_ZA |
dc.subject |
International tax law |
en_ZA |
dc.subject |
Aggressive tax planning (ATP) |
en_ZA |
dc.subject |
Mandatory disclosure rules (MDRs) |
en_ZA |
dc.subject |
Australia |
en_ZA |
dc.title |
Curtailing aggressive tax planning : the case for introducing mandatory disclosure rules in Australia (Part 2) - cues from the United Kingdom and South Africa |
en_ZA |
dc.type |
Article |
en_ZA |