Image showing the OECDPillars.com logo
Image stating 'In Association With Orbitax'
Pricing
Trending Now

QDMTT: Legislative Tracker

GloBE Country Guide: Switzerland

Vietnam Planning Overhaul of Tax Incentive Regime for Pillar 2

The Bahamas Issues a Policy Paper on a New CIT System, Including a QDMTT

Australia’s Public CbCR Rule To Include GloBE ETR

Australia issued an Exposure Draft for Multinational Tax Transparency Reporting last week to provide for global public country-by-country reporting for many large multinational enterprises (MNEs) operating in Australia. This includes the GloBE ETR.

Whilst it is subject to a consultation until April 28, 2023, it is planned to apply to financial years commencing from July 1, 2023.

The Exposure Draft proposes a new Section 3D in the Taxation Administration Act 1953 for the ‘Publication of information by certain country by country reporting entities’.

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can join up below. 

Get Started
Already a Subscriber?

Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution

s2Member®

© 2023 OECDPillars 

All Rights Reserved