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Tax base erosion - What is likely to be the Australian legislative response going forward? paper

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Published on 23 Oct 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

OECD nations are concerned that they are continuing to miss out on their fair share of the global tax take as a result of base erosion and profit-shifting [BEPS] as multinationals seek to improve their bottom line by minimising tax expenses.

This paper covers:

  • the recent initiatives of the OECD, the G8 and the G20 and other countries
  • what is likely to happen in Australia going forward (including Transparency Proposals).

Author profile

Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online. - Current at 12 January 2017
Click here to expand/collapse more articles by Richard J VANN.

 

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