Australian Tax Review update: Vol 52 Pt 3 By journalalerts on October 26, 2023 Posted In: Australian Tax Review (AT Rev) Tagged: Case study of Australian SME advisors and what business structure they would recommend to their clients Goods and Services Tax (GST) GST and healthy eating habits New Zealand obesity crisis OECD Organisation for Economic Co-operation and Development Part IVA Professor Dale Pinto Professor Kerrie Sadiq Pt IVA over the last 40 years Ranjana Gupta removal of GST on fresh fruit and vegetables in New Zealand small and medium enterprise (SME) sector small business owners (SBOs) Small Business Tax Literacy smart card scheme for purchasing fruit and vegetables The Hon Richard Edmonds AM SC
Australian Business Law Review update: Vol 50 Pt 5 By journalalerts on March 10, 2023 Posted In: Australian Business Law Review (ABLR) Tagged: ACCC Digital Platform Services Inquiry Australia’s competition and consumer protection laws Australian Competition and Consumer Commission competitive neutrality policy Cordelia Egerton-Warburton corporate criminal liability Deborah Healey developing fit-for-purpose digital regulation digital platforms doctrine of standing judicial review Matthew Groves Michael Terceiro multijurisdictional anti-bribery actions multinational corporations (MNCs) Nicholas Felstead NSW Independent Pricing and Review Tribunal OECD OECD Recommendation on Competitive Neutrality Qingxiu Bu Rhonda L Smith standing of business competitors standing of public interest groups transnational bribery
Australian Tax Review update: November 2015 By journalalerts on November 7, 2015 Posted In: Australian Tax Review (AT Rev) Tagged: “value-added†tax Alan Schenk AT Rev ATO guidance attribution of income and expenditure to permanent establishments of Australian banks BEPS book review Commissioner of Taxation constitutional validity of statutory remedial power (SRP) Current note Dean Hanlon debt financing Editorial excess debt excessive interest deductions internal derivatives Les Nethercott Nicole Wilson-Rogers OECD profit shifting Richard Krever s 55 of the Commonwealth Constitution Simon Croese tax accounting interface tax base erosion tax outcomes tax reforms thin capitalisation Victor Thuronyi Wei Cui
Australian Tax Review update: May 2014 By journals.team on May 5, 2014 Posted In: Australian Tax Review (AT Rev) Tagged: AT Rev base erosion and profit shifting BEPS Action Plan criminal law de facto regulation entitlement international tax policy John Glover Kerrie Sadiq Larelle Chepple Mathew Leighton-Daly Michael D’Ascenzo OECD prescribed taxation offences procedural dispensations question of law Robin Cao statutory construction Stephen Gageler tax administration tax practice taxation determinations taxing trust income