A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules
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This article argues that the enactment of a comprehensive mandatory disclosure regime could significantly augment Australia’s existing suite of anti-avoidance strategies by informing and better targeting Australia’s fight against tax avoidance, both at a domestic and international level. The article considers two different existing models of comprehensive disclosure regimes: those currently in place in the United Kingdom and Canada. Following an analysis of these regimes, and drawing on the legislative models utilised in these jurisdictions, the article suggests key elements for a comprehensive disclosure regime in Australia.
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