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  • Tax base erosion - Emerging and likely developments presentation

Tax base erosion - Emerging and likely developments presentation

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Non Member Price: $15.00

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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. - Current at 30 August 2017
Click here to expand/collapse more articles by Richard J VANN.

 

This was presented at International Masterclass .

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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

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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

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Managing GST and customs duty obligations for cross-border transactions

Author(s):  Andrew Cavenor,  Marc Bunch

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Non-residents and capital gains

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

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Establishing residence for global villagers

Author(s):  Ian STANLEY

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