This paper is an edited transcript of a panel discussion presented on November 28, 2010 and appeared in Canadian Tax Foundation, 2010 Conference Report
25 Pages Posted: 1 Sep 2011
Date Written: August 2011
The panel participants discuss reporting requirements for uncertain tax positions and for authorities’ risk assessment of taxpayers in the United States, Australia, the United Kingdom, and Canada; disclosure requirements for specific transactions in those countries; and the potential impact of the requirements on taxpayers and tax advisers.
Keywords: aggressive tax planning, Australia, disclosure, reporting, risk, United Kingdom, United States
Suggested Citation: Suggested Citation
Harvey, J. Richard (Dick), Global Trends in Information Reporting and Canada's Approach (August 2011). This paper is an edited transcript of a panel discussion presented on November 28, 2010 and appeared in Canadian Tax Foundation, 2010 Conference Report; Villanova Law/Public Policy Research Paper No. 2011-12. Available at SSRN: https://ssrn.com/abstract=1920381