Australia has introduced one of the world’s most comprehensive mandatory public country-by-country reporting regimes, with implications extending well beyond Australian-headquartered multinational groups. Singapore-headquartered groups with a sufficient Australian presence may fall within the regime, while Singapore itself is one of the jurisdictions for which affected groups must provide detailed jurisdiction-level disclosures.
This seminar examines what the Australian regime means for multinational groups operating in Singapore and the wider Asian region. It explains the scope and content of the new requirements and compares the Australian approach with the EU Public Country-by-Country Reporting Directive and GRI 207, highlighting where apparently overlapping transparency regimes diverge. It then considers a more fundamental question: what public tax transparency is intended to achieve. Drawing on three possible rationales: market-based accountability, regulatory deterrence, and the public’s entitlement to know, the seminar examines whether Australia’s distinctive regulatory design can achieve its stated objectives.
Particular attention will be given to the treatment of Singapore and other specified jurisdictions, the potential for public tax data to be misinterpreted without adequate narrative context, and the compliance and reputational implications for multinational groups operating across multiple reporting regimes. The Australian experience provides a useful case study for considering the future direction of public tax transparency in Asia and internationally.
SPEAKER
Professor Kerrie Sadiq
Professor of Taxation;
ARC Future Fellow
Queensland University of Technology
Professor Kerrie Sadiq BCom, LLB (Hons), LLM, PhD, CTA, GAICD, CA, CPA, holds the position of Professor of Taxation and ARC Future Fellow in the Triple Crown Accredited Queensland University of Technology (QUT) Business School. Prior to joining QUT in 2012, she was an academic for over 20 years at the Go8 member University of Queensland (UQ). Kerrie leads the International Tax in the Digital Age project at QUT. She is a member of the QUT Leadership Institute Expert Arena and the QUT Centre for Decent Work and Industry.
Kerrie is an internationally recognised tax scholar with extensive industry engagement and strategic leadership roles, as well as associations with professional bodies, including the Tax Institute (TTI). In 2023, Kerrie was appointed to the Board of the Tax Practitioners Board (TPB), the national body responsible for the registration and regulation of tax practitioners.
Kerrie is the co-editor of Australian Tax Review, an internationally recognised academic tax journal. She has authored over 100 publications in Australian and international journals and edited books and is the general editor and co-author of leading taxation texts. The media often cites Kerrie on international tax issues, and she regularly receives invitations to speak on contemporary tax topics.
With more than 30 years of experience in the tertiary sector, Kerrie has sustained leadership in research, learning and teaching, and institutional administration. She has led major initiatives, including professional programme accreditation for the TTI (TEQSA, TPB), Board governance, and research collaborations generating competitive funding. Kerrie has a strong commitment to inclusive leadership, real-world impact, and positioning academic programs for sustained success through industry partnerships and international collaboration.
CHAIR
DETAILS
Date: 17 November 2026, Tuesday
Time: 12.30pm to 1.30pm [Registration commences from 12pm and Lunch will be provided]
Venue: Training Room 3, Tax Academy of Singapore Hub, #01-03, Revenue House [55 Newton Rd, Singapore 307987]
REGISTRATION
Registration Fees:
For Public - $50 (subject to prevailing GST)
Please click HERE to register.
For SMU Staff and Students - Complimentary
Please click HERE to register.
Registration closes on 6 November 2026, 5pm SGT or when the workshop is fully subscribed, whichever is earlier.
ORGANISERS
About Singapore Tax Academy Research Initiative (STARI)
The Singapore Tax Academy Research Initiative (STARI) conducts leading tax law research in a rapidly developing international tax landscape, while also building domestic tax research capacity, developing strong academic networks, and bringing the best in international tax thought-leadership to the tax profession in Singapore. In addition to its research activities, STARI provides training in academic research and writing, and works with the world’s best tax law academics to develop tax professionals.
https://ccla.smu.edu.sg/stari
About Tax Academy of Singapore
The Tax Academy of Singapore is a not-for-profit institution set up by the Inland Revenue Authority of Singapore in collaboration with the international accounting firms – Deloitte & Touche, Ernst & Young, KPMG and PricewaterhouseCoopers, the Singapore Chartered Tax Professionals, the Institute of Singapore Chartered Accountants and the Law Society of Singapore.
As a leading hub for tax excellence and a network of networks, Tax Academy collaborates with leaders in the industry, academia and the government to develop and deliver structured tax training programmes, regular seminars and conferences. Through these platforms, tax professionals can stay current with global developments while enhancing their professional competency, knowledge and capabilities. By fostering exchanges between industry experts, academics and government officials from both local and international spheres, Tax Academy cultivates an environment of continuous learning and knowledge sharing.
https://www.taxacademy.sg
