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Happy Holidays from Austaxpolicy

As the year 2019 comes to an end, the Austaxpolicy team would like to take this opportunity to thank all of our contributors and readers… Read More ›

The International Seabed Authority and the Future of Tax

For all of international tax’s history, the decision of which country should tax cross-border income has rested upon two fundamental legal concepts: ‘residence’, a tax… Read More ›

Influencing Consumers to Choose Low-Emission Motor Vehicles

Climate change and the impact of pollution on our planet are affecting all of us on a daily basis. The motor vehicles we drive pollute… Read More ›

A Closer Look at the Employment Effects of Fiscal Policy Shocks: What Have Minorities Got to Do With It?

There is a growing interest in quantifying the degree in which fiscal policy instruments, such as government spending or changes in our tax structure, shape… Read More ›

The Intangible Capital Gains Tax Trilemma for Corporate Spin-offs

Australia’s tax consolidation regime enables a 100% wholly owned group of companies to be taxed like a single taxpayer. Basically, the head company of the… Read More ›