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  • ISSN 2203-5249 RESEARCH PAPER SERIES, 2020-21 27 NOVEMBER 2020 Multinational tax: the OECD’s Pillar One proposal Andrew Maslaris Economic Policy Section Executive summary Against a background of increasing public and fiscal pressures, countries are continuing to grapple with how to get a ‘fair share’ of tax from highly digitalised multinational
    Date: 27/11/2020 - Collection: Publications - ID: library/prspub/7661351 - Source: Research Paper Series (Pa... - Author: MASLARIS, Andrew

  • ISSN 2203-5249 RESEARCH PAPER SERIES, 2019-20 19 MAY 2020 COVID-19 Australian Government roles and responsibilities: an overview Research Branch Contents Contributors ................................................................................... 2 Introduction ................................................................................... 3 Whole-of-government coordination measures ............................... 3 Agriculture, Water and the Environment ........................................ 5 Attorney-General’s ......................................................................... 7 Defence ......................................................................................... 9 Education, Skills and Employment ................................................ 10
    Date: 19/05/2020 - Collection: Publications - ID: library/prspub/7346878 - Source: Research Paper Series (Pa... - Author: HAWKINS, Phillip - M...

  • ISSN 2203-5249 RESEARCH PAPER SERIES, 2019-20 5 MAY 2020 Report of entity tax information: a quick guide Andrew Maslaris and Natalie Dajkovich Economic Policy Section This quick guide is an update of the Parliamentary Library’s 2019 FlagPost on the same subject (Corporate Tax Transparency Report), with some additional content and
    Date: 05/05/2020 - Collection: Publications - ID: library/prspub/7324243 - Source: Research Paper Series (Pa... - Author: MASLARIS, Andrew - D...

  • France's Digital Services Tax Posted 09/08/2019 by Andrew Maslaris France recently became the first major European economy to legislate a Digital Services Tax (DST) , resulting in the following response on Twitter from US President, Donald Trump. France’s DST imposes a three per cent cash flow tax on the French
    Date: 09/08/2019 - Collection: Publications - ID: library/prspub/6852274 - Source: FlagPost - Author: MASLARIS, Andrew

  • Corporate Tax Transparency Report Posted 29/03/2019 by Andrew Maslaris In the lead up to the next federal budget and election campaigns, issues of tax are likely to again come to the fore of public debate. An important element of the debate relates to the more than $95bn in expected taxes
    Date: 29/03/2019 - Collection: Publications - ID: library/prspub/6585569 - Source: FlagPost - Author: MASLARIS, Andrew

  • New Bill to accelerate tax cuts for small and medium sized businesses Milleflore Images/Shutterstock.com Posted 16/10/2018 by Phillip Hawkins and Andrew Maslaris The Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Bill 2018 (the new Bill) was introduced into the House of Representatives on 16 October 2018. The
    Date: 16/10/2018 - Collection: Publications - ID: library/prspub/6279196 - Source: FlagPost - Author: HAWKINS, Phillip - M...

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