Building H69 Codrington Street
Sydney, NSW 2006
University of Sydney
in Total Papers Downloads
Apple, tax avoidance, double non-taxation, BEPS, taxation of corporate groups
Base erosion, profit shifting, multinational companies, interest limitation, thin capitalisation, transfer pricing
tax avoidance, base erosion, profit shifting, Apple, Caterpillar, Ireland
tax consolidation; taxation of corporate groups; Australia; corporation tax; groups of companies
Australia, DPT, Diverted Profits Tax, Profit Shifting, International Taxation, Internet Platform, MAAL, Multinational Anti-Avoidance Law, Google
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File name: SSRN-id2503235.pdf
digital economy, multinational enterprises, taxation, value chain, tax avoidance, tax reform
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