Corporate Tax



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

There is much concern among investors such as retirees, who rely on bank dividends for income, that the Australian Prudential Regulation Authority (APRA) is putting pressure… Read More ›

Does Deferral of Bank Dividends Matter?

New Zealanders are increasingly living a digital life. On average, New Zealanders spend nearly two hours per day on social media. Non-resident social media companies… Read More ›

Analysing New Zealand’s Digital Services Tax Proposal

To what extent do taxes influence foreign direct investment (FDI) in developing countries? In most of the developing world, tax incentives are employed to attract… Read More ›

Tax Incentives and Foreign Direct Investment in Developing Countries

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 ›

Minimising Potential Tax Avoidance by Strengthening Transfer Pricing Policy in Indonesia

Rarely, if ever, has it been shown anywhere that corporate income or related taxes are either fully priced or close to fully priced based entirely… Read More ›

Investment, the Corporate Tax Rate, and the Pricing of Franking Credits

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