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Large business and international: part 1

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Published on 01 Sep 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article represents the first instalment of the Case for Change chapter on large business and international taxation. It exposes the unnecessary complexities in our corporate tax rules that have built up over the years, often on the basis of addressing some perceived integrity issue. In the process, innovation has been stifled and both domestic and foreign investment have been deterred.

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THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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