Thin capitalisation – the multinational tax avoidance strategy the budget forgot

Sadiq, Kerrie (2016) Thin capitalisation – the multinational tax avoidance strategy the budget forgot. The Conversation.

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We have already seen major amendments to Australia’s tax regime to tackle base erosion and profit shifting (BEPS). Several more significant measures were announced in the federal budget, most notably the diverted profits tax, aimed at multinationals which shift tax to a lower taxing jurisdiction. Yet to date, a very simple tax minimisation strategy has been largely ignored in the ongoing reforms and was ignored in the federal budget. Excessive debt loading is a problem that not been afforded the same attention as other aggressive tax planning strategies adopted by multinationals.

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ID Code: 95447
Item Type: Other
Refereed: No
Additional URLs:
Keywords: Thin Capitalisation, International Tax, Base Erosion and Profit Shifting
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
Copyright Owner: Copyright 2016 The Conversation Media Group Ltd
Deposited On: 10 May 2016 02:07
Last Modified: 10 May 2016 02:07

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