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).
Richard J VANN
Current at 23 October 2012
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