Australia/OECD - Australia’s Inaction on Mandatory Disclosure Rules: Can You Have Too Many Disclosure Regimes?

Australia has not enacted Mandatory Disclosure Rules, either in the form recommended in the Final Report on Action 12 of the OECD/G20 Base Erosion and Profit Shifting project or the OECD’s Model Mandatory Disclosure Rules. This article explores some potential explanations for Australia’s inaction.