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A global giant slipping through the tax net. The case of Google in Australia

research draws attention to the background and raises the question to consider if the tax strategies used by Google in Australia are ethical;

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The Implications of Capital Gains Tax Rate Preferences

taxpayers in Australia would be improved by taxing net capital gains at normal marginal tax rates, and by the introduction of an annual exempt;

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The Great Tax Robbery

Investigative journalist and former tax-inspector Richard Brooks charts how the UK has become a global tax haven that serves the super;

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Land Tax in Australia

, Denmark and New Zealand. Using substantial original research, the author sets out what Australia must do through practice and policy to reform and;

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Global Tax Governance

in Luxembourg) the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual;

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The Artful Aussie Tax Dodger

In The Artful Aussie Tax Dodger Lex Fullarton studies the impact of 100 years of taxation legislation in Australia 1915-2016. He finds that;

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Business, Civil Society and the New Politics of Corporate Tax Justice Paying a Fair Share?

establish fair and sustainable corporate tax regimes has only just begun. Chapters offer readers a timely assessment of the emerging role of new;

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Tax Law Enforcement Procedure

level of voluntary compliance and the dire need to surge government's dwindling revenue through taxation. It is only through tax enforcement;

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Tax Policy in the Global Economy

author argues that cross-border tax issues should not be left to the destructive forces of tax competition but should be handled through;

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Studies In The History Of Tax Law

history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology;

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The Great Multinational Tax Rort

of dollars of tax over the past 25 years. Tax avoidance is legal, but its massive abuse by multinationals has had a devastating effect on governments;

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Tax Justice and Global Inequality

In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global;

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Principles of International Taxation

application of the principles through numerous worked examples and realistic case studies British Tax Review A practical all-round guide to;

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Principles of International Taxation

application of the principles through numerous worked examples and realistic case studies British Tax Review A practical all-round guide to;

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Borderline Case

OF INVESTMENT: A CORPORATE PERSPECTIVE 6 THE VIRTUAL GLOBAL ELECTRONIC ECONOMY 7 OPERATING THROUGH JOINT VENTURES UNDER U.S. INTERNATIONAL TAX RULES;

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International Taxation of Trust Income

coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors;

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International Taxation of Trust Income

coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors;

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Federal taxes on income and profits

individuals, including a normal tax and a surtax. The tax is upon net income, after deducting from gross income, the allowable deductions.

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Dancing With The Dragon

investments, a fairly new phenomenon in Australia, Africa, and Europe, three major strategic destinations for China. Through Eurozone crisis, Chinese;

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Global Accounting

accounting circles.A member of the AICPA's International Tax Issues Task Force Nazareth shares his three-decades of international tax and;

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Global Accounting

accounting circles.A member of the AICPA's International Tax Issues Task Force Nazareth shares his three-decades of international tax and;

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Education in Australia

In this book, the authors discuss the cultural influences, global perspectives and social challenges of education in Australia. Topics;

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Locating the Global

This volume adds to the plurality of global histories by locating the global through its articulation and manifestation within particular;

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Goods & Services Tax (GST)

integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy;

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Mergers and Acquisitions

of transaction-related tax rules is one of the major challenges to successful implementation. PricewaterhouseCoopers' Mergers and Acquisitions: A Global;

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25;

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Modelling Indirect Taxes and Tax Reform

in Australia examines the horizontal inequity of different consumption taxes considers the optimal direction of small changes in indirect tax rates;

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