Australian Tax Review update: May 2015
The latest Part of the Australian Tax Review includes the following articles: “The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations” – Kerrie Sadiq; “The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act: An Australasian perspective” – Adrian Sawyer; and “The politics of tax: Rethinking the basis for an independent accountants tax advice privilege” – Robin H Woellner and Andrew J Maples.