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    A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules

    Access Status
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    Authors
    Wilson-Rogers, Nicole
    Pinto, Dale
    Date
    2015
    Type
    Journal Article
    
    Metadata
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    Citation
    Wilson-Rogers, N. and Pinto, D. 2015. A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules. Australian Tax Review. 44: pp. 24-47.
    Source Title
    Australian Tax Review
    ISSN
    0311-094X
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/40720
    Collection
    • Curtin Research Publications
    Abstract

    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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