Tax Avoidance



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

Earlier this year, The Centre for Research on Multinational Corporations (“SOMO”; a Dutch NGO) issued a report about an international mining company they said had… Read More ›

The Mongolian Millions: What Can We Learn From the Making of a Multinational Tax Avoidance Scandal?

International tax law has become a hotly disputed topic in recent years. There is public outcry over the aggressive tax planning practices of multinational enterprises,… Read More ›

The Integrity of the Tax System after BEPS: A Shared Responsibility

Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. On the corporate tax avoidance front, the OECD and G20 launched… Read More ›

Evaluating BEPS

Since 1988, the New Zealand income tax law allowed foreigners to use trusts established in New Zealand (referred to as “foreign trusts”) to avoid or… Read More ›

Using New Zealand Trusts to Escape Other Countries’ Taxes

Australia, with another 70 countries, has signed a multilateral treaty to create more coherence in fighting tax avoidance by large multinational corporations. The Multilateral Convention… Read More ›

New Tax Treaty Will Close Loopholes That Allow Multinationals to Avoid Tax

The past decade has witnessed a growing interest in researching tax avoidance in a range of disciplines outside the traditional accounting and law —— from… Read More ›

Tax Avoidance: Rational Ignorance of Law

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