Bulletin for International Taxation
Australia’s Public Country-by-Country Reporting Regime: Rationale and Regulatory Design
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.