Open for Contributions: Performance Audit on ATO’s Engagement with Tax Agents

Closing date: 10 April 2022 The Australian National Audit Office (ANAO) is conducting a performance audit to assess the effectiveness of the Australian Taxation Office’s… Read More ›

OECD Public Consultation: New Tax Transparency Framework for Crypto-Assets and Amendments to Common Reporting Standard

The OECD has released a public consultation document concerning a new global tax transparency framework to provide for the reporting and exchange of information with… Read More ›

Treasury Consultations: Digital Games Tax Offset and Distribution Guidelines for Ancillary Funds

Digital Games Tax Offset Closing date: 18 April 2022 Australian Treasury is seeking feedback and views from stakeholders on the legislation and explanatory memorandum that… Read More ›

Report: Impact of Policies on Fertility Rates

The Australian Government’s Centre for Population has commissioned a report from the Australian National University that seeks to explain trends and drivers of fertility in… Read More ›

eJournal of Tax Research: New Issue Is Out

The latest issue of the eJournal of Tax Research (vol. 19, no. 2) has been published. It is available here. The issue features four articles:… Read More ›

TTPI Policy Report: Corporate Income Taxation in Australia

Corporate income taxation in Australia: Theory, current practice and future policy directions Authors: Kristen Sobeck, Robert Breunig, and Alex Evans This report provides a framework… Read More ›

Working Paper: Taxation of Part-Time Work in OECD

Taxation of part-time work in the OECD Authors: Michelle Harding, Dominique Paturot and Hannah Simon The share of part-time employment in total employment has risen… Read More ›

OECD Releases Detailed Technical Guidance on the Pillar Two Model Rules for 15% Global Minimum Tax

The OECD/G20 Inclusive Framework on BEPS has released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the… Read More ›

New Book on the Development of Modern Taxation

Global Taxation: How Modern Taxes Conquered the World Editors: Philipp Genschel and Laura Seelkopf Global Taxation investigates the global transition to modern taxation from the… Read More ›

New Toolkit to Strengthen Value Added Taxes on E-Commerce in Asia-Pacific

A new toolkit has been released to support the effective collection of Value Added Tax (VAT) revenues from e-commerce activities in the Asia-Pacific (APAC), which… Read More ›