Google’s taxes explained There are numerous newspaper articles out there about multinationals and whether they are paying their fair share of taxes in Australia. The
BEPS Action 1 – Tax Challenges of the Digital Economy BEPS Action 1 “Addressing the tax challenges of the digital economy” addresses the tax challenges
BEPS Action 2 – Hybrid Mismatch Arrangements BEPS Action 2 “Neutralizing the effect of hybrid mismatch arrangements” aims to neutralise the effects of hybrid mismatch
BEPS Action 3 – Strengthen CFC Rules BEPS Action 3 “Designing effective controlled foreign company rules” aims to develop recommendations regarding the design and strengthening
BEPS Action 4 – Interest Deductions and Other Financial Payments BEPS Action 4 “Limiting base erosion involving interest deductions and other financial payments” aims to
BEPS Action 5 – Harmful Tax Practices BEPS Action 5 “Countering harmful tax practices more effectively, taking into account transparency and substance” aims to identify
