Loading companies with excessive, tax deductible debt is a commonly used by multinationals to avoid tax - so why has the government ignored it?
Articles on thin capitalisation
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A court decision slugging Chevron Australia with a tax bill also reveals the use of an accounting measure that obscures tax paid in Australia.
Treasurer Joe Hockey has said that he will improve the structural integrity of Australia’s tax system to address international tax avoidance by multinational enterprises. In particular, the tax law will…
The Abbott government has abandoned Labor’s plan for a A$2000 cap on the amount people can claim for self-education expenses. As part of its review of 92 tax and superannuation announcements that have…
Top contributors
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Head of Corporate and Government Affairs, Swinburne University of Technology
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Professorial Fellow, University of Canberra
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Associate Professor, University of Sydney
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Universities Australia
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Associate professor, corporate governance, mergers and acquisitions, University of Technology Sydney
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Associate Professor, Accounting, University of Technology Sydney
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology