Australia's adoption of an international tax regime : to engage or not to engage?
Sadiq, Kerrie (2012) Australia's adoption of an international tax regime : to engage or not to engage? In 10th International Tax Administration Conference, "Risky Business", 2-3 April 2012, University of New South Wales, Sydney, NSW.
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On 1 November 2011 the Minister for Financial Services and Superannuation, the Honourable Bill Shorten MP, announced that Australia would be undertaking a reform of the ‘transfer pricing rules in the income tax law and Australia's future tax treaties to bring them into line with international best practice, improving the integrity and efficiency of the tax system.’ Mr Shorten stated that the reason for the reform was that ‘recent court decisions suggest our existing transfer pricing rules may be interpreted in a way that is out-of-kilter with international norms.’ Further, he stated that ‘the Government has asked the Treasury to review how the transfer pricing rules can be improved, including but not limited to how to be more in line with international best practice.’ He urged all interested parties to participate in this consultation process.
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|Item Type:||Conference Paper|
|Keywords:||Australia & International Tax regime|
|Subjects:||Australian and New Zealand Standard Research Classification > ECONOMICS (140000)|
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2012 [please consult the author]|
|Deposited On:||16 Aug 2012 13:16|
|Last Modified:||04 Sep 2012 04:29|
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