Tax Avoidance



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

Our journal article, “The Changing Tides of Part IVA: Guardian and Minerva Insights,” delves into the evolution of Australia’s General Anti-Avoidance Rule (GAAR) and its… Read More ›

The Changing Tides of Part IVA: Guardian and Minerva Insights

Australia’s tax system is needlessly complex, and that’s making it costly in ways that aren’t obvious. New research from our team at the Australian National… Read More ›

Rounding Up: How Our Research Used Round Numbers to Zero in on Tax Evasion

Money laundering involves concealing the origins of illegally obtained funds through complex transactions that often span multiple jurisdictions. Such activities are therefore closely linked to… Read More ›

Money Laundering Governance and Income Shifting: Evidence from Australian Financial Institutions

Globally, tax authorities have recognised that the use of tax haven has contributed to a reduction in taxes payable by firms as evidenced by a… Read More ›

Do Tax Havens Increase Firms’ Use of Related-Party Transactions?

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