Vollständiger Abstract
Worum geht es in dieser Arbeit?
This article examines Australia’s public country-by-country reporting regime through three rationales for public tax disclosure: market-based accountability, direct regulatory accountability and a procedural public entitlement to know. It argues that Australia’s hybrid design combines inconsistent features, creating risks of symbolic compliance, misinterpretation, uneven burdens and regulatory drift.
Bibliografischer Nachweis
Publikationsdaten
- Autor:innen
- Kerrie Sadiq
- Quelle
- Bulletin for International Taxation
- Publikation
- 2026-01-01
- Band / Ausgabe
- Nicht angegeben
- Seiten
- Nicht angegeben
- ISSN / ISBN
- 2352-9202
- Zitationen
- 0 laut Crossref
- Referenzen
- 0 hinterlegt
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Zitierfähiger Nachweis
Kerrie Sadiq (2026). Australia’s Public Country-by-Country Reporting Regime: Rationale and Regulatory Design. Bulletin for International Taxation. https://doi.org/10.59403/6x25xx