The Australian government’s proposals on tax transparency are aimed at ensuring companies pay their fair share of tax and do not engage in tax minimisation. In this Q&A, Michelle de Niese, assistant director of the Corporate Tax Association (CTA), which represents Australian companies, explains why the CTA does not believe the proposals measure up to their objectives.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies