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Australia's new diverted profits tax : the rationale, the expectations and the unknowns / by H. Khiem (Jonathan) Nguyen

By: Nguyen, H. Khiem (Jonathan).
Series: Bulletin for International Taxation.Publisher: Netherlands, International Bureau of Fiscal Documentation, Edition: 71 (9), September 2017.Description: 513-522, 10 pages.Subject(s): Australia | Tax | Profit shifting | Tax avoidance | International tradeSummary: Discusses Australia's new diverted profits tax legislation which consists of 15 actions to counter profit shifting activities by multinational enterprises. Explores the legislation, expectations, and potential problems.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article Australia
Available CA013236
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Discusses Australia's new diverted profits tax legislation which consists of 15 actions to counter profit shifting activities by multinational enterprises. Explores the legislation, expectations, and potential problems.

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