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

Journal
Black, C.M.
Australia; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 10
FormatPDF
EUR
40
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45
(VAT excl.)

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.