Miscellaneous 2018

Mandatory disclosure rules & reporting

Source: New South Wales

Published Date: 7 Feb 2018

 

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This paper covers:

  • the pros and cons of an MDR
  • how an MDR would work practically (in conjunction with the reportable tax position schedule, or some other disclosure)
  • what design options have been considered (including the UK's DOTAS regime and the OECD's work on BEPS Action 12)
  • what is the best design for an MDR in Australia
  • the broader regime context that is relevant for this purpose.

Individual Session

Mandatory disclosure rules & reporting

Author(s): Karen Payne CTA
Materials from this session:

Details

  • Published By: Karen Payne CTA
  • Published On:7 Feb 2018
  • Took place at:QT Gold Coast, Gold Coast

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Miscellaneous 2018

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