A treaty Australia has just signed will amend existing tax treaties to limit international tax avoidance.
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There are still a few real-world tests the Diverted Profits Tax or “Google Tax” will have to face before the government can claim it’s among the toughest in the world.
Loading companies with excessive, tax deductible debt is a commonly used by multinationals to avoid tax - so why has the government ignored it?
Global measures to crack down on tax avoidance by multinationals will take some time to deliver. And there’s still work to be done locally.
Pointing the finger at multinationals for tax minimisation won’t change things – international tax law needs to changed.
Governments may pledge to stop big companies from exploiting tax avoidance loopholes, but are they being honest?
Country-by-country reporting is the big achievement of the OECD’s plan to help stop multinational tax avoidance.
The arrival of Netflix in Australia has brought into sharp relief the GST base erosion problem caused by global digital commerce. Along with the non-taxation of low-value imported goods, the absence of…
Treasurer Joe Hockey is considering a Google tax similar to that introduced in the UK, but experts warn it could derail global action on tax avoidance.
Companies that embrace tax disclosures and remind the public they are contributing to the economy could actually benefit from greater transparency.
The G20 Communique is good news on the international tax reform front. As part of the G20 commitment to boost economic resilience the Communique commits G20 nations to taking action to ensure fairness…
Tax avoidance by multinational enterprises is not new. But the current level of political will and public outcry on the issue is uncommon in the history of taxation. The upcoming G20 meeting in Brisbane…
The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations of the OECD on how to address the global problem of multinational tax avoidance. The work of the OECD…
Public outcries over tax avoidance by multinational enterprises like Apple and Google have pushed politicians to act. The unprecedented international political will to combat base erosion profit shifting…
Researchers estimate the US loses more than US$90 billion annually in corporate income tax revenues from tax loopholes and tax havens, also known as base erosion and profit shifting (BEPS). With a growing…
The G20 finance ministers have once again agreed to cooperate to counter aggressive cross-border tax avoidance by multinationals. Many US firms are using tax avoidance schemes for their non-US earnings…
Australia has officially commenced its presidency of the G20 and preparations are underway for the November 2014 Summit, when the leaders of the world’s biggest economies will meet in Brisbane. The G20…
Top contributors
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
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Associate Professor, University of Sydney
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Visiting Professor of Tax Law, New York University, and Professor of Law, The University of Melbourne
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Global Professor of Law, New York University
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Professor in Criminology, University of Bristol
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Professor of Law, University of Sydney
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Reader in International Social Policy, University of York
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Associate Professor of Accountancy, Brigham Young University
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Challis Professor of Law, University of Sydney
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Senior Lecturer in Tax Law, Queen Mary University of London
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Associate Professor of Accounting, Washington and Lee University