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Australian Tax Forum is a prestigious quarterly journal with the objective of providing discussion on issues in tax policy, law and reform amongst tax professionals.

It is an essential reference source for understanding and contributing to the development of taxation systems worldwide. Australian Tax Forum is aimed at those who want to influence the future development of tax policy. It is an important journal for tax policy makers, academics and libraries.

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Articles from the current issue:

  • Supporting the circular economy in Australia through taxation reform

    shopping_cart Add to cart 01 Oct 2021

    This article examines the concept of a circular economy and develops a range of taxation policy recommendations that are directed at supporting and encouraging participation in the circular economy within Australia. Unlike the traditional linear economy, which follows a “take-make-use-dispose” philosophy, the circular economy promotes a system based on designing out waste and pollution, keeping products and materials in use, and regenerating natural systems.

  • TASA and the life-cycle of a tax practitioner – current law and proposed reform

    shopping_cart Add to cart 01 Oct 2021

    This article reviews the "life-cycle" of the registered tax agent from registration to the termination of registration. It critically examines the operation of the Tax Agents Services Act 2009 and associated administrative rules, teasing out the practical implications of the regulatory framework and the manner in which it is administered. The article undertakes this review through thorough examination of recent important cases and tribunal reviews and draws all this together in the form of recommendations and guidance for practitioners, at the same time as flagging areas in which the administration of this critical professional service will continue to develop.

  • Bespoke tax rulings and profit shifting in the European Union: assessing the EU’s options

    shopping_cart Add to cart 01 Oct 2021

    Widely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have caught the attention of Australian scholars and tax officials with the revelation of the direct involvement of Australian subsidiaries such as Apple in the arrangements. The profit-shifting arrangements in question are all based on favourable private rulings from tax authorities in a select group of European countries. While in theory European Union (EU) authorities have three potential weapons that can be used to attack the arrangements, to date, the European initiatives to attack the profit-shifting schemes have focused on one primarily, the EU prohibition against state aid.

  • Parameters for applying the two methods of taxation: the modern five ideas

    shopping_cart Add to cart 01 Oct 2021

    One question that has cut across recent Australian tax policy debates around the design of corporate tax and the taxation of private trusts, but has largely been unacknowledged, is – in what circumstances is it appropriate to apply entity taxation in the domestic context? The answer to this, by extension, also answers the corollary – in what circumstances is it appropriate to apply flow-through taxation? These questions also raise others. Clarity around these has been absent from, but would have greatly aided, those debates.

  • Tax as a solution for irrigation water scarcity, quality and sustainability: case studies in Australia and New Zealand

    shopping_cart Add to cart 01 Oct 2021

    This article utilises three case studies to examine the issues of water scarcity, quality and sustainability arising from agricultural irrigation schemes and suggests a role for tax policy to address these issues. Selected to raise different water for irrigation issues, the case studies are the Murray Darling Basin in mainland Australia, the Australian island state of Tasmania, and the Canterbury region in the South Island of New Zealand. We refer to the literature on water taxes for each case study and apply to each the water tax economic objective, which is to encourage efficient allocation of water to its highest value use.

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