Corporate Tax



Analysts are sophisticated market participants who provide an expert evaluation of firms’ likely economic prospects to shareholders, lenders and other stakeholders. However, the ability of… Read More ›

Do Analysts Understand the Complexities of Corporate Tax Avoidance?

Family firms play an important role in many economies, yet they can present unique governance challenges. Among these challenges is the risk that family owners—often… Read More ›

Corporate Transparency, Tax Avoidance, and CEO Turnover in Family Firms

This is the second part of a two part series about the PepsiCo case, currently reserved for decision by the High Court of Australia, and… Read More ›

PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective?

On 3 April, the High Court of Australia reserved its decision in an appeal by the Commissioner of Taxation against the decision of the Full… Read More ›

PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule

In an era where tax transparency has become a focal point for global policymakers, mandatory public disclosure of tax information for multinational enterprises (MNEs) is… Read More ›

Balancing Transparency and Trust: The Risks and Rewards of Mandatory Public Tax Disclosure for Multinationals

US President Donald Trump isn’t happy about the way some countries are taxing American citizens and companies. He has made clear he’s willing to retaliate,… Read More ›

What Is the 90-Year-Old Tax Rule Trump Could Use to Double US Taxes on Foreigners?

New Zealand has traditionally imported capital and relied on foreigners for critical services such as insurance and international shipping, while only exporting primary products in… Read More ›

Naivety, Recalcitrance, and Compromise: A Brief History of New Zealand’s Double Taxation Agreements

What stops Australian small and medium enterprises (SMEs) from business structuring? Prior research has revealed advisors’ perceptions that most SMEs had not adopted an appropriate… Read More ›

Inhibitors for Business Structuring for Australian Small and Medium Enterprises

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