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

dc.contributor.authorOguttu, Annet Wanyana
dc.contributor.authorKayis-Kumar, Ann
dc.date.accessioned2019-12-13T08:26:33Z
dc.date.available2019-12-13T08:26:33Z
dc.date.issued2019
dc.descriptionThis article (written in collaboration with an academic at the School of Taxation and Business Law, UNSW) is in fulfilment of the duties required of the author as a recipient of the 2017 Abe Greenbaum Research Fellowship of the School of Taxation and Business Law, UNSW Sydney.en_ZA
dc.description.abstractGlobalisation 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 schemes. This presents a struggle from a policy perspective, since most anti-avoidance laws are reactive – rather than proactive – in nature. One exception is the use of mandatory disclosure rules (MDRs), which require the upfront disclosure of tax information. These rules can provide governments with the transparency needed to respond more quickly to tax risks. This article explores the general case for introducing MDRs by (in part 1) presenting a case study of Australia’s experience in considering whether to adopt such a regime. This will be followed (in part 2) by a comparative legal analysis of how these rules apply in the UK and South African contexts, the experiences of which are informative in framing a regime suitable for adoption in other Commonwealth law jurisdictions such as Australia.en_ZA
dc.description.departmentTaxationen_ZA
dc.description.librarianam2019en_ZA
dc.description.urihttps://www.business.unsw.edu.au/research/publications/atax-journalen_ZA
dc.identifier.citationOguttu, W.O. & Kayis-Kumar, A. 2019, 'Curtailing aggressive tax planning : the case for introducing mandatory disclosure rules in Australia (part 1)', eJournal of Tax Research, vol. 17, no. 1, pp. 83-104.en_ZA
dc.identifier.issn1448-2398
dc.identifier.urihttp://hdl.handle.net/2263/72810
dc.language.isoenen_ZA
dc.publisherUniversity of New South Walesen_ZA
dc.rights© 2019 UNSW Australia Business School™en_ZA
dc.subjectMandatory disclosure rules (MDRs)en_ZA
dc.subjectMultinationalsen_ZA
dc.subjectInternational tax lawen_ZA
dc.subjectAggressive tax planning (ATP)en_ZA
dc.subjectAustralia
dc.titleCurtailing aggressive tax planning : the case for introducing mandatory disclosure rules in Australia (Part 1)en_ZA
dc.typeArticleen_ZA

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