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

This is the text of the public lecture, ‘Tax lurks of the rich and famous: Why tax havens harm Australia, and how we can curtail… Read More ›

Tax Havens: The Little Islands That Are Costing You Big Money

Taxation is an issue that galvanises Australian public and political opinion. Public debate has recently included persistent claims across a spectrum of commentators that some… Read More ›

Dividend Imputation and Corporate Tax Avoidance: The Unintended Consequences and Policy Implications

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