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Mandatory disclosure rules & reporting paper

Published on 07 Feb 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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 profile

Karen Payne CTA
Karen, CTA, was appointed as the inaugural Chief Executive Officer of the Board of Taxation, effective 31 March 2016. She is also a Member of the Board of Taxation, appointed in May 2015. She chaired the Board’s working group that advised on the implementation of the OECD hybrid mismatch rules – both generally and specifically in relation to regulatory capital. Karen was a member of the Board of Taxation advisory panel and assisted with the reviews of tax arrangements for managed investment trusts, venture capital limited partnerships, collective investment vehicles , the investment manager regime and the arm’s-length debt test. Karen was previously a Partner at Minter Ellison focusing on international and corporate taxes for the financial services industry, and mining, energy and utilities sectors. Karen has assisted domestic and international corporates and funds (equity, infrastructure, property, private equity and venture capital) with advice on structure, M&A and taxation due diligence. - Current at 09 December 2017
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This was presented at 2018 Financial Services Taxation Conference .

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Individual sessions

M&A in financial services

Author(s):  Paul ABBEY,  Jeanelle MENEZES

Materials from this session:


Residence – Central management & control

Author(s):  Stuart Dall,  Bob DEUTSCH,  Richard EVANS

Materials from this session:

The ATO’s approach to significant financial services tax issues

Author(s):  Jeremy HIRSCHHORN

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Macro economic outlook and implications for taxation

Author(s):  Shane Oliver

Materials from this session:








Australia’s hybrid mismatch rules: Application and interactions

Author(s):  Manu SRISKANTHARAJAH

Materials from this session:

Tax transparency initiatives – The current state of play

Author(s):  Chris Vanderkley,  Helen Kelly

Materials from this session:

Stapled groups

Author(s):  Andrew Hirst

Materials from this session:

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