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This is the first Australian tax treaty in the new OECD BEPS environment and puts into effect some BEPS final recommendations.
These changes may require some global groups to adjust their supply chains and will also have a significant impact on tax compliance strategies for larger affected companies.
Australian Parliament passes changes on thin capitalisation rules, to rewrite the exemption for foreign non-portfolio dividends received by Australian companies and to amend the foreign resident CGT concession rules.
Our panel of tax professionals from around the world reviews the new reporting mechanisms and the potential implications for multinational businesses.
The G20 meeting produced a final communique focused on the themes of Australia's G20 year, notably growth, infrastructure and financial stability.
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Insights, commentary and news for tax professionals.
Our analysis this year discusses the alignment between pay and performance; and remuneration strategy and business strategy.