Tax governance and the ATO’s expectations based on the OECD’s Justified Trust Concepts

With corporate tax responsibility having become a leading ESG consideration, now is the time for tax and finance functions to boost their strategic profile in organisations, write Minh Dao and Philip Beswick.

Corporate tax responsibility has become a leading Environmental, Social, and Corporate Governance (ESG) consideration, particularly tax governance and disclosures on aggressive tax planning strategies. Incorporating tax as an (ESG) factor is not a choice for many investors, but a requirement by regulators. Some regulators require institutional investors and asset managers to publish an annual report explaining how they incorporate ESG criteria into their investment policies. As it relates ...

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Authors: Minh Dao, Philip Beswick

Published Date: 12 April 2021