Normal view MARC view ISBD view

The great multinational tax rort : how we're all being robbed / by Martin Feil

By: Feil, Martin.
Publisher: Brunswick, VIC : Scribe, 2016Description: xii, 242 p. ; 24 cm.ISBN: 9781925321647.Subject(s): Tax avoidance | Transfer pricing | Tax evasion | Accounting | Globalisation
Contents:
SETTING THE SCENE: What's the trouble with multinationals? -- The games the big four play -- Base erosion and profit shifting -- Treaties and havens -- Time is not of the essence. MULTINATIONAL DOMINATION: Shearers and diggers, 1890 to 1990 -- The containerisation revolution -- Unforeseen consequences -- The multinationals' market strategy -- Transfer-pricing strategies -- Transfer-pricing methodologies -- The OECD action plan and the big four's responses. AUSTRALIA - A CASE STUDY: Is Australia history? -- The end of distance -- Reinventing Australia. APPENDICES: The golden age of tax planning -- Recent Australian court cases -- A partial list of tax havens -- Transfer-pricing legislation in Australia -- Treasury scoping-paper comments -- The UK parliamentary report on the big four -- The OECD.
Summary: Examines how multi-national organisations minimise their tax obligations through transfer-pricing. Describes the strategies the Big Four accounting firms have used to enable this while making massive profits for themselves. Argues that governments and citizens are being robbed and calls for a fairer tax system.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book Australia
123.1 FEI 2016 (Browse shelf) Available CA012342
Book Book New Zealand
123.1 GRE (Browse shelf) Available CA009419
Total reserves: 0

SETTING THE SCENE: What's the trouble with multinationals? -- The games the big four play -- Base erosion and profit shifting -- Treaties and havens -- Time is not of the essence. MULTINATIONAL DOMINATION: Shearers and diggers, 1890 to 1990 -- The containerisation revolution -- Unforeseen consequences -- The multinationals' market strategy -- Transfer-pricing strategies -- Transfer-pricing methodologies -- The OECD action plan and the big four's responses. AUSTRALIA - A CASE STUDY: Is Australia history? -- The end of distance -- Reinventing Australia. APPENDICES: The golden age of tax planning -- Recent Australian court cases -- A partial list of tax havens -- Transfer-pricing legislation in Australia -- Treasury scoping-paper comments -- The UK parliamentary report on the big four -- The OECD.

Examines how multi-national organisations minimise their tax obligations through transfer-pricing. Describes the strategies the Big Four accounting firms have used to enable this while making massive profits for themselves. Argues that governments and citizens are being robbed and calls for a fairer tax system.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

Powered by Koha

Powered by Koha