The starting point for tackling corruption, poor governance and tax non-compliance in the extractives sector is transparency. PWYP Australia welcome the recent steps Australia has undertaken to begin addressing these issues, in particular the Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 which introduced Country by Country Reporting as outlined in Action 13 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Plan, and joining the Open Government Partnership (OGP), which included commitments aimed at increasing transparency such as joining the Extractive Industry Transparency Initiative (EITI). However, while these measures are valuable, they are insufficient on their own to result in meaningful tax transparency in the extractives sector…