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- Title
BEPS: timing is everything.
- Authors
Wickramasuriya, Thilini
- Abstract
The article discusses the base erosion and profit-shifting (BEPS) package released by the Organisation for Economic Co-operation and Development (OECD) on October 15, 2015. Topics covered include concerns raised on the multinational anti-avoidance law (MAAL) in Australia which was released to coincide with the BEPS, the consultation by the Australian Tax Office (ATO) on administrative guidance, and the approach to the existing domestic controlled foreign company (CFC) rules in Australia.
- Subjects
OECD countries; AUSTRALIA; TAX evasion laws; INTERNATIONAL taxation; INTERNATIONAL business enterprise laws; TAXATION of international business enterprises; TAXATION
- Publication
Taxation in Australia, 2015, Vol 50, Issue 5, p237
- ISSN
0494-8343
- Publication type
Article