Government cracks down on tax avoidance through foreign investment rules

Sadiq, Kerrie (2016) Government cracks down on tax avoidance through foreign investment rules. The Conversation.

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Abstract

The Turnbull Government announced yet another measure aimed at addressing tax base erosion and profit shifting, placing additional requirements on new foreign investment under the existing national interest test.

In the last 12 months Australia has seen various reforms within the tax system. However, this latest initiative is a shift as it links Australia’s tax regime with its foreign investment regime. It sends a broader signal to the market that Australia will look beyond the collection of tax revenues to a consideration of national interest.

Impact and interest:

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ID Code: 93760
Item Type: Other
Refereed: No
Keywords: International Tax, Tax reform, tax transparency
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 13 Mar 2016 23:10
Last Modified: 13 Mar 2016 23:10

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