Articles

Please follow & like us :)

Minimising Potential Tax Avoidance by Strengthening Transfer Pricing Policy in Indonesia

Transfer pricing has been an important issue in the Indonesian tax system since 2005 when the Indonesian tax authority, the Directorate General of Taxes, received… Read More ›

Towards Optimal Tax-Benefits Treatment of Collectors of Artworks

Artworks contribute to the creation of distinct national cultures and to economic growth. National art collections attract tourists. Local government commonly relies on the arts… Read More ›

What Drove Recent Civil Society Campaigning Around International Tax Justice in the UK and Australia?

The past decade has seen heightened salience for international tax policy, resulting in both increased public debate and a series of policy responses such as… Read More ›

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 ›