The MAAL and DPT: Two roads diverged from the OECD - Did they make any difference?
Source: Australian Tax Forum Journal Article
Published Date: 1 Dec 2017
The Multinational Anti-Avoidance Law and the Diverted Profits Tax together constitute a significant step in Australia's effort to claim a larger slice of the multinational tax pie. This paper undertakes a close reading of each regime, and argues that (i) the DPT may be burdened with some key frailties, particularly in relation to its continued use of a `tax benefit' concept, and (ii) the regimes do not sit entirely comfortably with Australia's treaty network.
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Details
- Published By: Antony Faisandier
- Published On:1 Dec 2017
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