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Tax avoidance in Australia

In May 2018 the final report on corporate tax avoidance in Australia was published by the Australian Senate. The report contains the findings, conclusions and recommendations based on 4 years of hearings and investigations into tax avoidance practices by multinationals in Australia....

Anti Avoidance Rules

General Anti-Avoidance Rules (GAAR) are statutory or judicially developed (doctrine) rules that empower tax authorities to deny taxpayers the benefit of abusive schemes, arrangements or transactions where these has been entered into primarily for tax-avoidance purposes. Examples are the “fraus legis” principle applied in the Netherlands, the German “Prudent business manager” test, the Norwegian principle of “gjennemskjaering”, the Danish “realitetsgrundsætning”, the French principle of “abnormal act of management” and the US principel of “commercial rationality”. In common...

Australian Parliament Hearings – Tax Avoidance

In a public hearing held 22 August 2017 in Sydney Australia by the Economics References Committee, tech companies IBM, Microsoft, and Apple were called to the witnesses stand to explain about tax avoidance schemes – use of “regional headquarters” in low tax jurisdictions (Singapore, Ireland and the Netherlands) to avoid or reduce taxes. Follow the ongoing Australian hearings into corporate tax avoidance on this site: http://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Economics/Corporatetax45th Transcript from the hearing:      ...

UK Parliament, House of Commons, Committee of Public Accounts, Hearings on Tax Avoidance Schemes

Follow the work of the UK Parliament, House of Commons Committee of Public Account, on corporate tax avoidance schemes.   http://www.parliament.uk/business/committees/committees-a-z/commons-select/public-accounts-committee/taxation/   Statements from Amazon, Google and Starbucks, November 2012 Statement from Google June 2013  ...