Tax Avoidance



The European Union (EU) “tax list” is the primary instrument of a more ambitious agenda to promote the principles of tax good governance around the… Read More ›

The EU and the Pacific: Global Tax Governance

There are currently twelve countries on the European Union’s “tax haven blacklist” – half of which are in the Pacific (American Samoa, Fiji, Guam, Palau,… Read More ›

Impact of the EU Tax Blacklist in the Pacific

General anti-avoidance rules (GAARs) are embedded within the tax laws of many jurisdictions and this includes common law jurisdictions such as Australia, New Zealand, Canada,… Read More ›

Recent Cases in Common Law Jurisdictions: Trending Towards Convergence in General Anti-Avoidance Rules

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

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