Australia’s Commitment to the OECD BEPS Programme

Journal
Joseph, A.
Australia
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 2
PriceUSD 45

Australia has always supported OECD efforts with regard to base erosion and profit shifting. The author reviews action points in the Australian Treasury’s scoping paper on risks to the sustainability of the tax base, showing alignment with OECD action points.