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Tax base erosion - What is likely to be the Australian legislative response going forward? paper
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 17 March 2016
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This was presented at Corporate Tax Masterclass.
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Tax base erosion - What is likely to be the Australian legislative response going forward?
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Transfer pricing
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Part IVA - Analysis and statutory construction
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An update on capital management issues
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Taxation of foreign exchange gains and losses for corporates
Author(s): Abdol MOSTAFAVI, Craig MARSTONMaterials from this session:
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Tax consolidation: Recent changes and interaction with your financial arrangements
Author(s): Jonathan Rintoul, Michelle PigramMaterials from this session:
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Update on salary packaging
Author(s): Donna RUBBOMaterials from this session:
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State taxes update
Author(s): Cullen SmytheMaterials from this session:
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GST update
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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