shopping_cart

Your shopping cart is empty

  • Home
  • Tax base erosion - Emerging and likely developments presentation

Tax base erosion - Emerging and likely developments presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is 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.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Sep 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

OECD governments (including the Australian Government) have committed to stepping up their efforts to tackle the perceived problems of tax base erosion and profit shifting by multinationals. A number of significant developments are taking place in the international sphere to address these issues. It is important that taxpayers understand the possible implications that these developments may have for their organisations in the medium to long term.

This presentation examines:

  • the recent initiatives of the OECD, the G8 and the G20
  • how Australia and other countries are proposing to tackle the perceived problem, including through measures requiring the disclosure of tax information by taxpayers under the rubric of transparency.

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.

 

This was presented at International Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax base erosion - Emerging and likely developments

Author(s):  Richard J VANN

Materials from this session:

Legislative changes to the transfer pricing rules - The state of play

Author(s):  Geoff GILL

Materials from this session:

Legislative changes to the transfer pricing rules - The practical implications

Author(s):  Tony Gorgas

Materials from this session:

Australian legislative responses to the BEPs report - The changes so far and what you should be thinking about!

Author(s):  Ernest Chang,  Rosalind MYINT,  Arash AZIMI

Materials from this session:

Managing GST and customs duty obligations for cross-border transactions

Author(s):  Andrew Cavenor,  Marc Bunch

Materials from this session:

Non-residents and capital gains

Author(s):  Philip BISSET,  Mark FRIEZER,  Antony BARRIER,  Shane Tan

Materials from this session:

Establishing residence for global villagers

Author(s):  Ian STANLEY

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse

 

 

About us

Contact us

State Office Contacts

Connect

About Us | Contact Us | Help | Privacy, Copyright and Disclaimer | Conditions of Use | Sitemap | Social Media

© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.