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Australian Corporate Residence Rules: Blurring Lines Between Source and Residence Under the BEPS Project?

In 2020, the Board of Taxation submitted a series of recommendations to the government for reformulating the Australian corporate tax residence rules. The then Coalition… Read More ›

Code of Professional Conduct and Minister’s Power: Tax Practitioner Perspectives

As part of our research into the Independent Review of the Tax Practitioners Board (TPB) and governing legislation, we have sorted the views of tax… Read More ›

Disability, Employment and Welfare Reform: Insights From Australia and Denmark

If we want to ensure those who can work should work, particularly for the people with disability, rights to work through improved employment opportunities should… Read More ›

Individuals’ Responsiveness to Marginal Tax Rates: Evidence from Bunching in the Australian Personal Income Tax

Taxes on personal income prompt behavioural responses as individuals seek to maximise their well-being, often by minimising their tax burden. The elasticity of taxable income… Read More ›

Understanding the Rationale Behind Business Structure Recommendations by SME Advisors

Recommending the wrong business structure for a client can raise significant governance issues and management responsibilities, expose operators to personal liability, impact the ability to… Read More ›