This report examines the key events of the PricewaterhouseCoopers (PwC) matter and their intersections with the Committee's inquiry. It also sets out the committee's views on PwC's approach to this serious and deliberate breach of confidence.

In this working paper, the authors provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes.

Amazon is widely known globally for its online retail sales and delivery, but Amazon’s profits are primarily driven by cloud computing and rely heavily on contracts with governments. This report reveals the growth and scale of Amazon’s government contracts and calls for action by governments to restrain their aggressive global tax dodging.

After the tumult of the Whitlam Government, the Fraser Government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely unactioned, despite the fundamental problems that burdened the Australian tax system. The 1983 election of the Hawke Government, however, set in train a series of economic reforms, and tax would play a big...

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).