This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the VAT of the People’s Republic of China.

This research paper examines Australia’s foreign interference debate and Beijing’s reach in supporting Chinese-Australian community organisations.

It is almost inevitable that competition between regional blocs — China, the United States, and Europe being the three most significant actors in this context — will increasingly be a feature of climate policy. This paper examines China's ambition to become carbon-neutral by 2060.

This paper argues that the opportunistic nature of Chinese foreign policy demands vigilance from Australian policy-makers. It recommends some ways Australia can use its tools of statecraft to mitigate China’s influence and competition.

This project maps and analyses the governance mechanisms employed by the Chinese Communist Party-state in Xinjiang from 2014 to 2021 within the context of the region’s ongoing human rights crisis. For policy-makers, this report will provide an evidence base to inform policy responses including possible sanctions. For the general public and anyone whose interests are...