Report

Corporate tax avoidance part II: Gaming the system

22 Apr 2016
Description

In this second report on corporate tax avoidance, the committee continues its consideration of the importance of transparency with particular emphasis on transfer pricing and the secrecy surrounding this activity. The committee briefly touches on exemptions from general purpose accounting. It also looks at tax minimisation strategies including excessive debt loading and avoiding permanent establishment in Australia.

Publication Details
Identifiers: 
isbn: 
978-1-76010-411-5
Language: 
English
License Type: 
CC BY-NC-ND
Published year only: 
2016
5
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