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Summary results: 1-8 of 8 matches.
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  • 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...

  • 102 KEY ISSUES FOR THE 46TH PARLIAMENT Multinational taxation and the digital economy Robert Anderson and Phillip Hawkins, Economic Policy Foundations of multinational taxation Like most developed countries, Australia’s corporate tax system determines which activities are subject to tax in Australia by the source of income and the residence of
    Date: 02/07/2019 - Collection: Publications - ID: library/prspub/6803634 - Source: PARLIAMENTARY LIBRARY BRI... - Author: LAIDLAW, Hunter

  • 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

  • Changes to the Foreign Investment Review Board tax conditions aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/FlagPost/2016/June/FIRB_tax_conditions Posted 10/06/2016 by Jaan Murphy In February 2014, Treasurer Joe Hockey stated that the tax affairs of foreign investors would be taken into account when foreign investment proposals were considered by the Foreign Investment Review Board (FIRB). In February 2016,
    Date: 10/06/2016 - Collection: Publications - ID: library/prspub/4634992 - Source: FlagPost - Author: MURPHY, Jaan

  • The UK ‘Google Tax’: a model for Australia to follow? Posted 23/12/2014 by Leslie Nielson The Treasurer has recently foreshadowed the introduction of specific tax arrangements modelled on the UK’s recently announced Diverted Profits Tax (DPT) which has been referred to as the Google Tax. Background Recently a number of
    Date: 23/12/2014 - Collection: Publications - ID: library/prspub/3588290 - Source: FlagPost - Author: NIELSON, Les

  • Senate inquiry into corporate tax avoidance Posted 19/12/2014 by Jaan Murphy In October, the Senate referred an inquiry into corporate tax avoidance (the Inquiry) to the Senate Economic References Committee (the Committee). The Inquiry will examine tax avoidance and aggressive minimisation by multinational companies operating in Australia. Public submissions close
    Date: 19/12/2014 - Collection: Publications - ID: library/prspub/3588295 - Source: FlagPost - Author: MURPHY, Jaan

  • 52 Parliamentary Library Briefing Book: Key Issues for the 44th Parliament Tax avoidance by multinational enterprises - Australian Government initiatives to avoid erosion of corporate tax base Bernard Pulle, Economics KEY ISSUE This article examines the measures the Australian Government has introduced recently and measures under consideration in co-ordinated action
    Date: 16/12/2013 - Collection: Publications - ID: library/prspub/2901267 - Source: PARLIAMENTARY LIBRARY BRI... - Author: PULLE, Bernard

  • • ~ DEPARTMENT OF THE PARLIAMENTARY LIBRARY Information and Research Services Tax-avoidance after Spotless Research Paper No.21 1996-97 ~ J. ~~ J. ./!~- -.~1_ ISSN 1328-7478 © Copyright Commonwealth of Australia 1997 Except to the extent of the uses pennitted under the Copyright Act 1968, no part of this publication
    Date: 30/06/1997 - Collection: Publications - ID: library/prspub/1EI30 - Source: RESEARCH PAPERS (LAW AND... - Author: STEPHENSON, Jamie

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