Why the 15% tax on the world’s biggest companies won’t fix the problem of profit shifting Economy Kerrie Sadiq and Richard Krever 29 May 2023 The budget papers don’t say how many companies will be affected, but globally the OECD says no more than 100 corporations will have to pay the tax.
Rethinking tax reform: The once-in-a-generation opportunity to unshackle Australian businesses Coronavirus Melinda Peters 15 July 2020 As COVID-19 wreaks havoc on world economies, there has never been a better or more crucial time to redesign Australia's tax system. And SMEs could benefit.