We have already seen major amendments to Australia’s tax regime to tackle base erosion and profit shifting (BEPS). Several more significant measures were announced in the federal budget, most notably the diverted profits tax, aimed at multinationals which shift tax to a lower taxing jurisdiction. Yet to date, a very simple tax minimisation strategy has been largely ignored in the ongoing reforms and was ignored in the federal budget. Excessive debt loading is a problem that not been afforded the same attention as other aggressive tax planning strategies adopted by multinationals
The Global Financial Crisis of 2008 left many economies with significant budgetary problems. In the ...
The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations o...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...
Hockey’s budget announcement of two major tax integrity measures was flagged before the budget was h...
Thin capitalisation rules are widely perceived as an anti-avoidance mechanism that limit tax base er...
In October 2015, the OECD/G20 presented their final report on the Base Erosion and Profit Shifting (...
In October 2015, the OECD made a best practice recommendation in Action 4 of its BEPS project, sugge...
This paper examines the international corporate tax avoidance practices of publicly listed Australia...
The Turnbull Government announced yet another measure aimed at addressing tax base erosion and profi...
This paper examines the determinants of thinly capitalized structures of publicly-listed Australian ...
Overview The tax burden imposed by the Commonwealth Government alone, and by all Australian governm...
An examination of how multinational corporations use thin capitalization in order to avoid taxation ...
The UK worldwide debt cap raised the tax bill for domestic multinational corporations, but not for f...
World events in the first decade of this century led many to question the state of the international...
Australia was part of the initial group of countries agreeing to adopt the Inclusive Framework minim...
The Global Financial Crisis of 2008 left many economies with significant budgetary problems. In the ...
The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations o...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...
Hockey’s budget announcement of two major tax integrity measures was flagged before the budget was h...
Thin capitalisation rules are widely perceived as an anti-avoidance mechanism that limit tax base er...
In October 2015, the OECD/G20 presented their final report on the Base Erosion and Profit Shifting (...
In October 2015, the OECD made a best practice recommendation in Action 4 of its BEPS project, sugge...
This paper examines the international corporate tax avoidance practices of publicly listed Australia...
The Turnbull Government announced yet another measure aimed at addressing tax base erosion and profi...
This paper examines the determinants of thinly capitalized structures of publicly-listed Australian ...
Overview The tax burden imposed by the Commonwealth Government alone, and by all Australian governm...
An examination of how multinational corporations use thin capitalization in order to avoid taxation ...
The UK worldwide debt cap raised the tax bill for domestic multinational corporations, but not for f...
World events in the first decade of this century led many to question the state of the international...
Australia was part of the initial group of countries agreeing to adopt the Inclusive Framework minim...
The Global Financial Crisis of 2008 left many economies with significant budgetary problems. In the ...
The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations o...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...