Australian Tax Review is a highly regarded refereed taxation journal published since 1971. It is now calling for papers for its special issue on current topics in international taxation.

Possible themes include, but are not limited to, the following issues:

  • BEPS project: implications for Australia
  • Transfer pricing issues, including the profit split method
  • Taxation of the digital economy, including potential reform of the allocation of taxing rights among residence and source countries, and possible policies to address BEPS risks exacerbated by the rise of digital businesses
  • International taxation issues under domestic law, including anti-BEPS measures (e.g. Multinational Anti-Avoidance Law, Diverted Profits Tax and Anti-Hybrid Rules), recent court cases on transfer pricing and the interaction between domestic law and tax treaties.

Manuscripts for this special issue should be submitted by 15 June 2020. Further information here.

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