ESG and Tax: Current trends on global tax transparency - how does the Australian Tax Transparency Code compare?

Wherever you start on your tax transparency journey, the direction is clear: the scope of tax disclosures is expected to expand in the future, as detailed by Jenny Wong and Phil Beswick.

Further to our first article, ESG and Tax: GRI 207 and Tax Impact Reporting, here we revisit the Australian Tax Transparency Code and consider whether developments on global tax transparency standard, GRI 207 will force Australian multinational groups to accept a more comprehensive tax transparency standard and more importantly, one that is aligned with global standards. How does the GRI 207 compare to the Australian Tax Transparency Code (TTC) A draft updated TTC was shared in Feb 2019 for...

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Authors: Jenny Wong, Philip Beswick

Published Date: 25 November 2021