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The MAAL and DPT: Two roads diverged from the OECD – Did they make any difference?

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Published on 01 Dec 17 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The Multinational Anti-Avoidance Law and the Diverted Profits Tax together constitute a significant step in Australia’s effort to claim a larger slice of the multinational tax pie. This paper undertakes a close reading of each regime, and argues that (i) the DPT may be burdened with some key frailties, particularly in relation to its continued use of a `tax benefit’ concept, and (ii) the regimes do not sit entirely comfortably with Australia’s treaty network.

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Antony Faisandier
Antony is a Senior Manager at PwC. - Current at 25 June 2018
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