What are Comparative approaches to TP controversies and transparency in key jurisdictions?
Comparative approaches to transfer pricing controversies and transparency can vary significantly across key jurisdictions due to differences in legisl…
Category: Australasia
Timeless principles of taxpayer protection: how they adapt to digital disruption
Paper by: Duncan Bentley This article analyses the impact of digitalisation on the tax administration, with a focus on taxpayer rights and obligations. Tax administrators
International Taxation of E-commerce Business Income
Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured
Double Tax Treaties: An Introduction
Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current