Corporate Tax

Evaluating BEPS

Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. On the corporate tax avoidance front, the OECD and G20 launched… Read More ›

Consolidated Corporate Tax Base in the EU – An Intriguing Idea Which May Fail?

European corporate taxation is not harmonized. European multinational corporations that do business via subsidiaries and branches in EU member states have to deal with many… Read More ›

Why Lowering Corporate Taxes Is a Political Promise that Does Not Deliver

With the 2016 US presidential elections, the long and ongoing debate on corporate tax rates was intensified in the media as Donald Trump made the… Read More ›

Nudging Businesses towards Tax Compliance

“Are other taxpayers paying their fair share, or am I the only one?” Answers to questions like these are crucially important for own subsequent compliance… Read More ›

Budget Forum 2017: Bank Levy – A Tax in Search of a Rationale

The Bank Levy announced by Treasurer Morrison in the May 2017 Budget, to start on 1 July 2017, is estimated to raise $1.6 billion per… Read More ›

Budget Forum 2017: The Excess Burden of Company Tax

In Budget 2017-18, the Government continues to propose its Enterprise Tax Plan, in which it argues that economic growth will be supported if we cut… Read More ›