Tax Avoidance



Despite a rapidly evolving literature on corporate tax avoidance, relatively little is known about how firms respond to an increase in transparency of their tax… Read More ›

Voluntary Tax Disclosures and Corporate Tax Avoidance: Evidence from Australia

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

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

How would you feel if you were having a Zoom meeting with your accountant and they asked “how would you like to save more than… Read More ›

The Australian Government Opens a Coronavirus Super Loophole: It’s Legal to Put Your Money In, Take It Out, and Save on Tax

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

Mounting criticism of national and multinational corporate tax avoidance has seen the introduction of a raft of new disclosure requirements in recent years. These include… Read More ›

Is Tax Transparency Always a Good Thing?

Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

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