International Taxation



Australia, with another 70 countries, has signed a multilateral treaty to create more coherence in fighting tax avoidance by large multinational corporations. The Multilateral Convention… Read More ›

New Tax Treaty Will Close Loopholes That Allow Multinationals to Avoid Tax

The US Republican party is proposing substantial changes to the US corporate tax system, which President Donald Trump supports with some reservations. The headline change… Read More ›

US Republican Tax Plan: The Potentially Dire Impact on US Retailing

Australia’s Goods and Services Tax (GST) will be extended to all imports of digital goods and services by consumers in Australia from 1 July 2017.… Read More ›

The ‘Netflix Tax’: What Can We Learn from the EU-MOSS Scheme?

In recent times of fiscal stress during and after the Global Financial Crisis many countries announced tax amnesties. Spain, Greece, Portugal and Italy were among… Read More ›

The Occurrence of Tax Amnesties: Theory and Evidence

Increasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer’s Charter but experience… Read More ›

Australian Tax Controversies and Human Rights

The First Inclusive Framework Meeting on Base Erosion and Profit Shifting (BEPS) was held in Kyoto, Japan on 30 June -1 July 2016. I attended… Read More ›

First Inclusive Framework Meeting on Base Erosion and Profit Shifting

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

Prompted by increased political populism globally and heinous financial revelations such as those in the Panama Papers, there is increasing pressure in Australia and elsewhere… Read More ›

The Contradictions of International Tax

1 … 5 6 7 8
top