Australian Tax Benchmarks and Variations Statement 2021

The Australian Treasury has released its latest Tax Benchmarks and Variations Statement. It can be accessed here.

OECD Releases New Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

The Organisation for Economic Co-operation and Development (OECD) has releases the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.… Read More ›

SMU-IFA David R Tillinghast Global Digital Taxation Conference 2022

The SMU Law School Centre for AI and Data Governance and the International Fiscal Association (IFA) will hold the SMU-IFA David R Tillinghast Global Digital… Read More ›

Forum of Federations Launches New Website

The Forum of Federations has recently launched a new website. It can be accessed here.

Australian Treasury Consultation on Extending the AAT’s Power to Pause or Modify Tax Debt Recovery Action

The Australian Government is seeking stakeholder views on exposure draft legislation that increases the rights of small businesses to contest the Australian Taxation Office’s (ATO’s)… Read More ›

OECD Taxation Working Paper: Measuring Effective Taxation of Housing

This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs)… Read More ›

Australian Treasury Consultation: Remake of Sunsetting Tax Agent Services Regulations 2009

The existing Tax Agent Services Regulations 2009 are scheduled to sunset on 1 April 2022. The draft Tax Agent Services Regulations 2022 repeal and remake… Read More ›

European Commission Proposes to End the Misuse of Shell Entities for Tax Purposes

On 22 December 2021, the European Commission presented a new proposal to fight against the misuse of shell entities for improper tax purposes. The proposed… Read More ›

TTPI Working Paper: Superannuation Tax Concessions Are Overestimated

Author: Jonathan Pincus The Retirement Income Review (Callaghan) Report concluded that the Australian retirement income system is effective and sound and that its costs are… Read More ›

OECD Report: Supporting the Digitalisation of Developing Country Tax Administrations

This report is produced by the OECD Centre for Tax Policy and Administration in collaboration with the African Tax Administration Forum (ATAF). The primary purpose… Read More ›