Rather than ending the race to bottom from international profit shifting, the Australian government’s proposed 15% tax rate is likely to entrench it. Here’s why.
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Articles on multinational tax avoidance
Displaying 1 - 20 of 23 articles
The scandal of PwC consultants using confidential government information to benefit private clients highlights a problem far bigger than one firm.
New research shows that companies are shifting record amounts of their profits to tax havens, despite a global effort to crack down on the practice.
African countries, rich in resources, easily fall prey to aggressive tax planning and tax evasion facilitated by offshore companies.
A proposed global plan to close cross-border tax loopholes compares poorly to a digital services tax imposed by individual countries.
Both major parties refuse to grasp the nettle of New Zealand’s narrow and inherently unfair tax base.
The candidates most likely to be chosen as independent directors are those good at avoiding tax.
It is well known that modern multinationals such as Google can derive substantial revenue and profits from Australia without significant physical presence here.
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.
Amazon has a reputation for avoiding tax overseas, and early indicators are that this trend will continue in Australia
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.
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.
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
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.
As long as the ATO doesn’t question why companies are reporting zero tax payable on their income, the public won’t know if serious tax avoidance is happening.
There are still a few real-world tests the Diverted Profits Tax or “Google Tax” will have to face before the government can claim it’s among the toughest in the world.
Transfer pricing is a common form of legal tax avoidance, and it’s costing governments millions.
Top contributors
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Associate Professor, Accounting, University of Technology Sydney
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
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PhD Candidate, casual academic, University of Technology Sydney
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Associate Professor, University of Sydney
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Assistant researcher, University of Sydney
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Adjunct Associate Professor, School of Social and Political Sciences, University of Sydney
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Professor, The University of Melbourne
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Professor and Director of the Australian Institute For Business and Economics, The University of Queensland
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Professor, The University of Western Australia
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Professor, Accounting Discipline Group, University of Technology Sydney
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Associate Professor in Commercial Law and Taxation, Te Herenga Waka — Victoria University of Wellington
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Professor of Organization Studies, University of Technology Sydney
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Senior Research Fellow, Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University
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Associate Professor, Adelaide Business School, University of Adelaide
