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Category Archives: Corporations

BEPS: Neutralising the tax effects of branch mismatch arrangements

August 17, 2017

BEPS: Neutralising the tax effects of branch mismatch arrangements OECD, (July 2017). In October 2015, as part of the final BEPS package, the OECD/G20 published a report on Neutralising the Effects of Hybrid Mismatch Arrangements (OECD, 2015). This report set out recommendations for domestic rules that put an end to the use of hybrid

What future for the corporation tax?

August 10, 2017

What future for the corporation tax? David Ingles, Tax and Transfer Policy Institute (July 2017).  Corporation taxes are under pressure from a number of sources. This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for 30 years a dividend imputation system for corporate-shareholder taxation.  Corporation

The Impact of the South Australian Bank Levy

July 11, 2017

The Impact of the South Australian Bank Levy Matt Grudnoff, The Australia Institute (July 2017). A new report from The Australia Institute’s Senior Economist, Matt Grudnoff, reviews the economic impact of the South Australian government’s proposed bank levy. The research finds that the banks are not only very capable of paying the 0.0036% levy

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting – Information Brochure

June 10, 2017

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting - Information Brochure OECD (June 2017). On 7 June 2017, over 70 Ministers and other high-level representatives participated in the signing ceremony of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit

Behavioural insights and business taxation: Evidence from two randomized controlled trials

June 10, 2017

Behavioural insights and business taxation: Evidence from two randomized controlled trials Nicholas Biddle, Katja Fels and Mathias Sinning, Tax and Transfer Policy Institute (May 2017). This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of

Paying a ‘Fair Share’: Multinational Corporations’ Perspectives on Taxation

May 05, 2017

Paying a 'Fair Share': Multinational Corporations' Perspectives on Taxation John Mikler and Ainsley Elbra, The University of Sheffield (May 2017). In the Brief Mikler and Elbra address the issue of global corporate tax avoidance and consider how multinational corporations (MNCs) can be made to pay their fair share of tax.  They focus in particular

Opening the Vaults: The use of tax havens by Europe’s biggest banks

April 29, 2017

Opening the Vaults: The use of tax havens by Europe’s biggest banks Manon Aubry and Thomas Dauphin, Oxfam (March 2017). The world of tax havens is a murky place. In Europe, only one sector is required to publicly report its profits and tax on a country-by-country basis – the banking sector, as a

Preferential Pass-Through Business Tax Rates and Tax Avoidance

April 29, 2017

Preferential Pass-Through Business Tax Rates and Tax Avoidance Leonard Burman and Joseph Rosenberg, Tax Policy Center (April 2017). The large (and growing) share of businesses organized as pass-through entities—those that do not pay the corporate income tax but rather pass profits through to owners, who report the income and pay tax on their

Global distribution of revenue loss from tax avoidance

March 29, 2017

Global distribution of revenue loss from tax avoidance United Nations University (22 March 2017). International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael

Oligopoly money: how a company tax cut would be wasted on big business

February 19, 2017

Oligopoly money: how a company tax cut would be wasted on big business Matt Grudnoff and David Richardson, The Australia Institute (February 2017). A full third of the benefit of a company tax cut would be enjoyed by just 15 companies in Australia. Once phased in the cut would be worth $6.7 billion per