Research School of Accounting
College of Business & Economics
Acton, Australian Capital Territory 2601
Australia
http://www.cbe.anu.edu.au
Australian National University
Tax journals, journal ranking, peer perception study
Tax journals, journal ranking
Effective tax rate, current effective tax rate, book-tax income gap, Review of Business Taxation
Corporate tax strategy, Dividend imputation system
explicit tax; implicit tax; mining firms
base erosion and profit shifting (BEPS), transfer pricing, debt financing, Australian countermeasures, propensity score matching, coarsened exact matching
Risk, taxing financial arrangements
Cross-border profit shifting, Australian subsidiaries of foreign multinationals, transfer pricing, thin capitalisation
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taxable income; current tax expense; income tax disclosures
base erosion and profit shifting (BEPS), multinational enterprises, BEPS countermeasures, Australia, Hines and Rice Approach
File name: SSRN-id3423849.pdf Size: 624K
File name: SSRN-id3099201.pdf Size: 654K