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This section of the website provides brief details of recent and upcoming events relating to tax policy within TaxWatch’s areas of interest. Organisations wishing to submit details for possible inclusion in the page should contact tw@taxwatch.org.au.

Sheep, kangaroos, bunnies and hypocrisy: Australian international tax policy after the OECD’s BEPS project

Successive Australian governments have claimed that Australia has been and will be in the forefront of countries that respond positively to the recommendations of the OECD’s Base Erosion and Profit Shifting (BEPS) project by taking action against international tax planning by multinational enterprises.

This presentation discusses Australia’s recently enacted Diverted Profits Tax, the 2015 Multinational Anti Avoidance Law, Australia’s proposed adoption of the OECD’s hybrid mismatch recommendations, and its proposed adoption of the OECD’s Multilateral Instrument for modifying Tax Treaties. The presentation argues that these actions will produce a complex and conceptually incoherent Australian international tax regime. The regime will still discriminate against foreign investors into Australia and while providing an incentive for Australian businesses to minimise their foreign tax will now threaten them with a targeted general anti avoidance provision looming over them when they do so.

The presentation highlights the dangers of: (a) copying provisions from other jurisdictions without properly considering their interaction with foreign law and existing domestic law; (b) the adoption of recommendations which make domestic law treatment of transactions depend on their treatment in another jurisdiction; and (c) the adoption of a multilateral instrument which, due to the amount of alternative options available, will affect existing bi-lateral tax treaties in diverse, and possibly unpredictable, ways. The presentation will argue that the problem of BEPS is better addressed by readjustments of domestic tax rules to produce more neutral and less discriminatory cross border investment environments.

Date: Thursday 20 July 2017

Time: 12:15pm to 1:30pm

Venue: Miller Theatre, Level 1, Old Canberra House Building 73, Lennox Crossing, ANU, Canberra

Further details and registration may be found at https://taxpolicy.crawford.anu.edu.au/news-events/events/10442/sheep-kangaroos-bunnies-and-hypocrisy-australian-international-tax-policy

What shall we do with company tax?

The Tax and Transfer Policy Institute is holding an interdisciplinary academic and policy conference on the future of company tax.
In a time of political and economic flux, from Trump to Brexit, tax competition to base erosion and profit shifting, the company tax is hotly debated. How important is the company tax, at home and abroad? Is it broke and does it need fixing? What reform options are available, ideal or pragmatic? What difference will company tax reform make to revenues, jobs and growth? How can we design the company tax for small businesses and multinational giants; digital industries and the resources sector; startups and listed firms? What difference, if any, for low income and high income countries? And is international cooperation, or tax competitiveness, the way forward?

Join us to debate one of the biggest tax policy challenges of the day, with keynote speakers including Professor Michael Devereux, Director of the Centre for Business Taxation at Oxford University and one of the architects of the Destination Cash Flow Corporate Tax that has been prominent in United States debates; and Professor David Rosenbloom of New York University School of Law, United States.

CALL FOR PAPERS: We have limited places available at this conference for submitted papers on company tax reform, as indicated in the theme above. We invite submissions of scholarly papers from Australia and internationally. Interested authors should submit an abstract of no more than 200 words to tax.policy@anu.edu.au by Monday 31 May and will be notified by the end of May if the abstract is accepted. If the full paper is available, this may be submitted for consideration. If accepted, it is expected that a draft paper will be submitted by Monday 17 July (one week before the conference). Some funding is available to support travel and accommodation for successful authors to travel to the conference, on a discretionary basis.

Questions should be sent to Professor Miranda Stewart, miranda.stewart@anu.edu.au or coordinator Diane Paul, tax.policy@anu.edu.au.

Date: Monday 24 July 2017 to Tuesday 25 July 2017

Time: 9am to 5pm

Venue: Barton Theatre, Level 1, JG Crawford Building 132, Lennox Crossing, ANU, Canberra

Further details may be found at http://budget.acossevents.org.au/