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