Australian Tax Review update: Vol 51 Pt 1 By journalalerts on October 21, 2022 Posted In: Australian Tax Review (AT Rev) Tagged: Anthony C Infanti Bridget J Crawford Capital Allowance Regimes Christina Allen COVID-19 Critical Tax Theory doctrine of rectification economic policy federal income tax Hawke-Keating reforms of 1985–1988 Howard-Costello reforms of 2000 income tax law Julianne Jaques QC Norman Hanna scope and application of the rectification doctrine in the context of tax cases tax reform United States
Australian Tax Review update: Vol 48 Pt 3 By journalalerts on February 20, 2020 Posted In: Australian Tax Review (AT Rev) Tagged: Advance Pricing Agreements (APAs) by multinational enterprises (MNEs) Amazon AT Rev Base Erosion and Profit Shifting (BEPS) Action Plan Brett Freudenberg Commissioner of Taxation v Bamford cross-border transactions Dale Boccabella Dale Pinto Domestic Tax Laws and Tax Treaties Where a Foreign Company is a Resident dual residence franking credit tax offsets IKEA intellectual property (IP) transactions Kerrie Sadiq McDonald’s Norman Hanna Organisation for Economic Co-operation and Development Ranjana Gupta risk allocation Starbucks Streaming of Franking Credits Curtailed by Bamford-Induced Amendments tax planning The Morass of Our Tax Regime Thomas v Federal Commissioner of Taxation TR 2018/5