Since taking office, US President Joe Biden has put forward a bold plan for international cooperation to stop tax avoidance by multinational companies. The UK has every reason to support the Biden Administration's plan for a global minimum corporation tax, this paper argues, and for it to be set at a minimum rate of 21...

The Per Capita Tax Survey 2021 provides valuable insights into public sentiment towards the federal government’s role in the post-COVID recovery, and can be used as a valuable resource for policy-makers in the months ahead.

This paper seeks to provide background information about the OECD’s attempts to provide countries with a greater share of tax from multinationals that have a significant economic presence, but a limited, or no, physical presence in that country (broadly known as the Pillar One proposal).

The tenth annual Per Capita tax survey provides an unparalleled insight into the views held by Australians of all ages, from across the country, about the role of tax and public services in our national life. It provides valuable insights to policy makers for the months ahead.

The important and contentious Glencore Case breaks new ground in the application of Australia’s transfer pricing rules to an integrated global business, particularly in framing how the rules take into account business and market risks impacting on such a business.