Corporate Tax



In the current climate of declining university revenues, it is worthwhile considering ways in which to address the challenge while simultaneously supporting government policy on… Read More ›

Fostering Industry-University Collaboration in Light of the R&D Tax Incentive

We are seeing incredible stories of businesses responding to the COVID-19 restrictions and lockdowns, to simply either keep operating, keep staff employed, or to utilise… Read More ›

Pandemic Responsive Business ‘Hacks’ Show Innovative Strength, but Does the Similar Business Test for Company Losses Stack up in Response?

The OECD Transfer Pricing Guidelines were updated in 2018 by the OECD/G20 Revised Guidance on the Application of the Transactional Profit Split Method, Inclusive Framework… Read More ›

The Transfer-Pricing Profit Split Method After BEPS: Back to the Future

Tax-driven off-market buybacks were first used in 1997 by the Commonwealth Bank. Since then, TOMBs (as we call them) have been used nearly 60 times,… Read More ›

Time to Kill Off Tax-Driven Off-Market Buybacks

Tax avoidance of large corporations has been a topic of public and academic debate for decades. Major trends such as globalisation and the increasing importance… Read More ›

The Impact of Country-by-Country Reporting on Corporate Tax Avoidance

The efficacy of Australia’s full dividend imputation system was questioned by the 2009 Henry Review and the Tax Discussion Paper released in March 2015, which… Read More ›

The Impact of Full Franking Credit Refundability on Corporate Tax Avoidance

Digitalisation and the platform economy have severed the connection between the international corporate tax system and economic reality. Generally, the platform economy is an economic… Read More ›

International Tax Policy for the Global Platform Economy

JobKeeper was always quick and dirty. The design was far from perfect, with shortcomings I and others cautioned against. But these were forgiven in the… Read More ›

How to Tweak JobKeeper, If We Must

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