OECD Working Paper: The Global Minimum Tax and the Taxation of MNE Profit
Authors: Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo & Pierce O’Reilly. The paper assesses the impact of the global minimum tax (GMT)… Read More ›
Authors: Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo & Pierce O’Reilly. The paper assesses the impact of the global minimum tax (GMT)… Read More ›
Authors: Barbara Broadway and Anna Zhu We investigate if neighbourhood characteristics matter to the success of an exogenous change in a country’s institutional settings. We… Read More ›
The Australian Government has appointed Judy O’Connell and Andrew Mills as part-time members to the Board of Taxation, each for a three-year term. Dr Julianne… Read More ›
The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has released further technical guidance to assist governments with implementation of the global minimum tax under Pillar… Read More ›
Three-quarters of people in Australia support an income boost for people with the least while less than a quarter think it’s possible to live on… Read More ›
Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes Dividend stripping is a type of fraud that is committed through a complex mechanism of trading,… Read More ›
The Australian Government has appointed Rob Heferen as the next Commissioner of Taxation, Registrar of the Australian Business Register, the Australian Business Registry Services, and… Read More ›
The Australian Government has released the 2023‑24 Mid‑Year Economic and Fiscal Outlook (MYEFO). The mid-year update forecasts a much smaller deficit of $1.1 billion in… Read More ›
Response to PwC – Enhancing the Tax Practitioners Board’s sanctions regime Date: 10 December 2023 – 21 January 2024 The government has released a consultation… Read More ›
High energy prices triggered by Russia’s war of aggression against Ukraine prompted governments to reduce excise taxes during 2022, leading to lower tax levels in… Read More ›
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