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Category Archives: Corporations

Rising Inequality: An Australian reality

September 13, 2017

Rising Inequality: An Australian Reality ACTU, September 2017 This report shows  Australia is at risk of becoming an Americanised society of working poor if people are not given a pay rise.  Rising inequality is forcing working people into poverty, with the number of workers who are now on minimum or award wages rocketing a staggering eight per

Undermining our democracy: Foreign corporate influence through the Australian mining lobby

September 07, 2017

Undermining our democracy: Foreign corporate influence through the Australian mining lobby Australia’s mining industry is 86% foreign owned and has spent over $541 million in the last ten years on lobbying Australian governments through its peak lobby groups, which are dominated by foreign interests. Spending on lobbying by individual mining companies is

The tip of the iceberg: Political donations from the mining industry

September 07, 2017

The tip of the iceberg: Political donations from the mining industry Political donations in Australia are difficult to monitor as many go unreported. Only donations over $13,000 are disclosed to the Australian Electoral Commission. The majority of donations are likely to be under this disclosure threshold or hidden through other means, such as

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