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dc.contributor.authorWilson-Rogers, Nicole
dc.contributor.authorPinto, Dale
dc.date.accessioned2017-01-30T14:45:03Z
dc.date.available2017-01-30T14:45:03Z
dc.date.created2015-05-22T08:31:58Z
dc.date.issued2015
dc.identifier.citationWilson-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.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/40720
dc.description.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.

dc.publisherLawbook Co.
dc.titleA mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules
dc.typeJournal Article
dcterms.source.volume24
dcterms.source.startPage24
dcterms.source.endPage47
dcterms.source.issn0311-094X
dcterms.source.titleAustralian Tax Review
curtin.departmentCurtin Law School
curtin.accessStatusFulltext not available


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