Craig Marston, Senior Manager, Corporate Tax discusses key corporate tax transparency developments in Australia and around the world.
I recently presented a paper at The Tax Institute’s NSW Annual Tax Forum, in which I considered some of the key corporate tax transparency developments – in Australia and around the world.
Corporates currently grappling with the 'voluntary' tax transparency code (TTC), Country-by-Country (CbC), Common Reporting Standard (CRS) and other disclosure initiatives may find it useful.
The paper is set out in five parts:
The Australian journey of public tax transparency is incomplete. This paper just tells the story so far.
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