A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules
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...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Lawbook Co.
2015
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| Online Access: | http://hdl.handle.net/20.500.11937/40720 |