As was recently acknowledged by Monica Bhatia, who heads the OECD’s Global Forum on Transparency and Exchange of Information, “we are seeing a rise in tax transparency, and it’s only going in one direction: more transparency”. Mark Friezer, partner at Clayton Utz in Sydney, explores the latest disclosure requirements being imposed on taxpayers in Australia.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.