澳大利亚税务局发布首批382份跨国企业公开逐国报告：201家澳企与181家外企
澳大利亚税务局2026年11月12日发布首批382份公开逐国报告，其中201份来自澳大利亚总部集团、181份来自外国总部集团。澳大利亚税务局代理副局长 Michelle Sams 说，这是澳大利亚世界领先的税制透明改革的一个里程碑。
按新规，全球年收入至少10亿澳元、且在澳大利亚有足够存在的大型跨国集团，必须公开其在澳大利亚及40个指定辖区的收入、利润、缴纳的所得税、雇员人数与有形资产数据，其他辖区的数据汇总披露。首批报告以6月30日财年结束的企业为主，包含众多外国总部企业的下一批预计2027年5月发布。
这批报告覆盖自2024年7月1日后开始的报告期、属于2025报告年度，主要为2026年10月1日前收到的报告。税务局同时发布的企业税透明报告显示，4299个实体在2024至25年度共缴纳875亿澳元税款。（来源：澳大利亚税务局）
Australia Publishes First 382 Public Country-by-Country Reports from Multinationals
The Australian Taxation Office published the first tranche of 382 public country-by-country reports on November 12, 2026, comprising 201 reports from Australian-headquartered groups and 181 from foreign-headquartered groups. Acting Deputy Commissioner Michelle Sams called it a milestone for Australia's world-leading tax transparency reforms.
Under the new law, large multinational groups with at least $1 billion in global annual income and a sufficient Australian presence must publish their revenue, profits, income tax paid, employee numbers and tangible assets for Australia and 40 specified jurisdictions, with data for other jurisdictions reported in aggregate. The first tranche consists mainly of groups with a June 30 year-end; the next tranche, including many foreign-headquartered groups with December year-ends, is expected in May 2027.
The reports cover reporting periods beginning on or after July 1, 2024, in the 2025 reporting year, and mainly comprise reports received before October 1, 2026. The ATO's corporate tax transparency report shows 4,299 entities paid $87.5 billion in tax in 2024-25. (Source: Australian Taxation Office)
来源：澳大利亚税务局
发布：GSM·美国（发布链接）
图片来源：图：澳大利亚外交贸易部大楼（堪培拉，资料图）。照片：Adam Carr，公共领域（CC0），经 Wikimedia Commons。 / Australian Department of Foreign Affairs and Trade building in Canberra (file photo). Photo by Adam Carr, public domain (CC0), via Wikimedia Commons.
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