Multinational tax integrity proposals.
- Resource Type
- Article
- Authors
- Malone, Jonathan; Thompson, Jayde
- Source
- Taxation in Australia; Sep2022, Vol. 57 Issue 3, p173-175, 3p
- Subject
- TAX laws
TAXATION
INTERNATIONAL taxation
TAX administration & procedure
TAX planning
TAX rates
ECONOMIC entity
DOUBLE tax agreements
- Language
- ISSN
- 04948343
The article offers information on the Australian government's proposed multinational tax integrity and enhanced tax transparency measures, as of September 2022. Topics covered include the commitment to adapting the country's thin capitalisation rules to align with the Organisation for Economic Cooperation and Development's recommended approach, payments relating to intangibles and royalties and the government's increased tax transparency initiatives.