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  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.
Author(s)

Individual Session

Mandatory disclosure rules & reporting

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

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Details

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

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2018

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