Corporate Tax



In order to get their ‘fair share’ of tax revenue from non-resident digital service suppliers, many countries recently enacted a digital services tax (DST). A… Read More ›

Lessons from the United States’ Section 301 Investigations of Digital Service Taxes

Profit shifting of multinational corporations is a pressing topic in the public debate, academic research, and political agenda. The issue of ‘aggressive’ tax planning and… Read More ›

How Did the OECD BEPS Indicators Develop? A Critical Update of BEPS Action 11

The 2021-22 Federal Budget marks the final main instalment in the Federal Government’s fiscal policy response to the COVID-19 pandemic, barring any mishap in which… Read More ›

[Budget Forum 2021] Fiscal Policy in the COVID-19 Era

Tax havens have re-emerged in the global tax debate. In 2020, France, Denmark, and Poland declared companies either registered in, or with subsidiaries in, tax… Read More ›

Assessing the Impact of Tax Havens Using Public Country-by-Country Reporting: Evidence from the European Union

When confronted with an ill patient, a physician prescribes a treatment that deals directly with the underlying cause of the disease and with the symptoms… Read More ›

[Budget Forum 2021] Don’t Shoot in the Dark: Business Support in the Australian Budget

A quiet part of the Federal Budget 2021-22, which has not received much attention in the Australian press or the broader post-Budget analysis, was the… Read More ›

[Budget Forum 2021] Could It Pack a Punch? Maybe, but There’s a Lot at Stake: The Reactivation of the Corporate Collective Investment Vehicle

In Budget 2021-22, the Australian Government announced that it would introduce a ‘patent box’ scheme for Australian medical and biotechnology industries. Under the proposed scheme,… Read More ›

[Budget Forum 2021] Australia’s Planned Patent Box: A Means of Stimulating Innovation?

While the government’s increased spending across the economy is welcome, the budget falls short of the government’s long term resilience and sustainability goals, Miranda Stewart… Read More ›

[Budget Forum 2021] Structural Changes, but No Sustainability Reset

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