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Large business and international: part 2

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

In last month’s journal, part 1 of the Case for Change chapter on large business and international addressed the corporate tax
system’s current complexities and shortcomings. This month, part 2 looks at particular sets of rules within the corporate tax system — some quite considerable in size and scope — and challenges the need for the level of complexity and reach, and in some cases, the need for some of these rules at all.

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