Mandatory tax return disclosures for large companies were designed to increase public awareness of tax avoidance - but a new study reveals they may not work.
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Articles sur Tax avoidance
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Businesses who pay dividends to shareholders with tax credits attached pay more tax, new research finds.
A cut in the Australian company tax rate to 25 or even 20% is important because it will attract foreign investment, boosting wages and the economy in Australia
Shareholders appear to achieve greater returns from corporations which are less aggressive tax planners and pay a greater percentage of tax, according to a new pilot study.
Accounts and other tax professionals might face some awkward conflicts of interest thanks to the federal government's proposed whistleblower laws.
It's unlikely the next budget will do much to address the UK's failure to raise money from corporation taxes.
The ideas are already out there to tackle some of the tax avoidance highlighted by the Paradise Papers.
Unlike the Panama Papers, the latest leak shines a light on the elites of the offshore world.
Pharmaceutical giant Pfizer has engaged in a series of paper transactions to create a A$936 million loss in Australia – effectively a billion-dollar exercise in avoiding tax.
Overwhelmingly, trusts are used to minimise tax, avoid paying creditors and to avoid the fair division of property after a relationship breakdown.
How much can a multinational take before its social licence to operate in this country expires? How much corporate welfare is too much?
The Australian government took out ads this month boasting of victory in the fight against multinational tax avoidance. It is no small irony that taxpayers forked out for this bald-faced lie.
A treaty Australia has just signed will amend existing tax treaties to limit international tax avoidance.
Dublin's role in global business is threatened by Trump's tax plans, so the opportunity presented by Britain's EU exit will have to be snatched with both hands.
Australian authorities have allowed predatory online travel agents to shrink their tax base while penalising Australian accommodation operators thanks to onerous commissions and vanishing competition
BHP's rebrand is unlikely to affect the bottom line, research shows. But if it improves relations with politicians and voters, it would still be a success.
Stories of financial mismanagement in football have become all too common. Where is the outcry?
eBay still deems its Australian business to be a Swiss business and thereby avoids millions in income tax and GST.
The administration's plan to significantly cut the tax rate on so-called pass-through entities will likely lead to creative tax planning and outright evasion, damaging faith in the system.
New modelling shows governments need to ensure that corporations benefiting from the use of Australia's resources, are contributing the same as they do in other jurisdictions.
Les contributeurs les plus fréquents
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Associate Professor, University of Sydney
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Associate Professor, Accounting, University of Technology Sydney
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PhD Candidate, casual academic, University of Technology Sydney
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Professor of Taxation, QUT Business School, Queensland University of Technology
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Adjunct Associate Professor, School of Social and Political Sciences, University of Sydney
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Lecturer/Accounting, UNSW
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Professor, Crawford School of Public Policy, Australian National University
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Professor of International Politics, City, University of London
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Lecturer in Accounting and Finance, The Open University
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Assistant researcher, University of Sydney
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Jean Monnet Chair in Politics and Economics, Monash University
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Pat McConnell est un·e ami·e de The Conversation
Visiting Fellow, Macquarie University Applied Finance Centre, Macquarie University
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Professorial Fellow, University of Canberra
